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A shareholder with 33% of a company's capital seeks advice on the tax treatment of a loan granted by the company. The DGT states that where there is a relationship, the transaction must be valued at market value, and the difference from the agreed amount has specific tax treatment.
Cuestión planteada Tributación de dicho préstamo en el IRPF.
Al existir una participación del 33%, la operación se considera vinculada según la LIS. Las operaciones entre entidades y sus socios deben valorarse por su valor de mercado. Si el valor convenido difiere del de mercado, la diferencia tendrá el tratamiento fiscal que corresponda a la naturaleza de las rentas resultantes, según el artículo 18.11 de la LIS. La base del ingreso a cuenta será la diferencia entre el valor convenido y el de mercado.
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