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An individual inquires about the taxation of an interest-free loan granted to a homeowners' association. The DGT clarifies that, if the loan is gratuitous, there are no returns on movable capital, but late payment interest due to non-payment shall be taxed as a capital gain in the savings tax base.
Question raised: Taxation in Personal Income Tax and Inheritance and Gift Tax.
If the gratuitous nature of the loan is proven, no returns on movable capital are estimated. Late payment interest, having an indemnification character to compensate for damages resulting from breach of contract, are not returns on capital but capital gains. Such gains shall be included in the savings tax base pursuant to Article 49.1.b) of the Personal Income Tax Law. Furthermore, the relationship between an owner and their community does not constitute a related-party transaction.
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