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V1806-14 9 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

Interest-free loans between spouses have no IRPF implications if gratuity and repayment are proven

A taxpayer married under a separation of assets regime grants a loan to their spouse to purchase a vehicle. The DGT rules that if the loan is proven to be interest-free, there are no returns to declare for tax purposes.

The question raised

Taxation of said operation in the Personal Income Tax (IRPF) of both spouses.

The DGT's ruling

The presumption of onerousness in loans is quantified using the legal interest rate, but it does not apply if gratuitousness is proven through means admitted in Law. To this end, the existence of the loan, its purpose, and the justification for its repayment must be substantiated. If the loan is gratuitous, it has no repercussions on the Personal Income Tax (IRPF) of either the lender or the borrower.

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