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An individual inquired about the legality of an interest-free loan between unrelated parties. The DGT clarified that although the loan is exempt from this tax, the borrower is still obliged to file the corresponding tax return.
Cuestión planteada Primera. Si es ajustado a derecho pactar entre partes independientes un préstamo sin interés atendiendo al hecho de que no existe vínculo de ninguna clase entre los interesados desde el punto de vista tributario.
La constitución de un préstamo es una operación sujeta a la modalidad de transmisiones patrimoniales onerosas del ITPAJD. No obstante, los préstamos están exentos del impuesto según el texto refundido. A pesar de la exención, el prestatario está obligado a presentar la declaración del impuesto, salvo que la normativa de la Comunidad Autónoma competente establezca algo distinto.
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