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A company has requested clarification on whether it must withhold Corporation Tax on interest accrued from a shareholder loan prior to settlement. The Directorate-General for Taxes (DGT) has ruled that the obligation to withhold arises when the interest becomes due or at the time the debt is settled.
Cuestión planteada Si no se devengará obligación de retener sobre los intereses devengados hasta el momento de la liquidación.
La obligación de retener nace en el momento de la exigibilidad de las rentas o en el de su pago si este es anterior. Los intereses se consideran exigibles en las fechas de vencimiento pactadas en el contrato o cuando se reconozcan en cuenta. Por tanto, la retención debe practicarse cuando los intereses sean exigibles o en el momento de la liquidación de la entidad con ocasión de la cancelación de la deuda.
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