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A company asks whether a registered private contract is sufficient to validate loans between related parties or if a public deed is mandatory. The DGT responds that accreditation is a matter of fact that must be proven by any means admitted under the law.
Cuestión planteada Si para dar validez a la operación a nivel de Impuesto sobre Sociedades y de operaciones vinculadas es suficiente tener un contrato de préstamo privado, firmado por las partes y registrado en la comunidad autónoma correspondiente, u obligatoriamente hay que tener un contrato de préstamo mediante escritura pública.
La acreditación del contrato de préstamo es una cuestión de hecho que debe probarse por cualquier medio admitido en Derecho, conforme a la Ley General Tributaria. La Administración valorará las pruebas aportadas siguiendo el principio de valoración libre y conjunta, sin que la ley exija un medio de prueba específico para este caso. Corresponde al interesado presentar los medios que sirvan para justificar su derecho.
What is published here, applied to a company or a specific case. The first meeting is free.
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