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The DGT responds that no retention is required when paying interest on participative loans to a group entity, provided specific legal conditions are met.
Cuestión planteada Si existe obligación de practicar retención a cuenta del Impuesto sobre Sociedades respecto del abono de los intereses de un préstamo participativo otorgado por una entidad que forma parte del mismo grupo de sociedades que la consultante.
No existe obligación de retener los intereses de un préstamo participativo si este se otorga entre entidades que forman parte del mismo grupo según el artículo 42 del Código de Comercio. Asimismo, es requisito que el gasto generado por dicho préstamo no sea fiscalmente deducible en la entidad pagadora. El contrato debe cumplir con las características de préstamo participativo definidas en el Real Decreto-Ley 7/1996.
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