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A company has requested clarification on whether it is correct to value a loan using the legal interest rate. The DGT clarifies that the establishment of a loan is an onerous transaction subject to tax, but it is exempt from levy under current regulations.
Cuestión planteada Saber si es correcto valorar el préstamo con el tipo de interés legal del dinero fijado por las Leyes de Presupuestos.
La constitución de un préstamo es una convención sujeta a la modalidad de transmisiones patrimoniales onerosas del TRLITPAJD, aunque se encuentre exenta por el artículo 45.I.B).15. La existencia o ausencia de intereses no altera esta calificación, ya que la onerosidad depende de la contraprestación y no del pago de intereses. Se debe presentar la autoliquidación del impuesto aunque la operación esté exenta.
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