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V2152-25 13 November 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · préstamo participativo

Deductibility of participative loan interest depends on group affiliation

The DGT clarifies that interest from a participative loan is not deductible if the lender and borrower belong to the same group of companies, even if the interest is accounted for.

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