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A shareholder inquired whether interest from loans granted to their company, generated over more than two years, could benefit from the 30% reduction. The Directorate General for Taxes (DGT) ruled that this reduction does not apply to income from the transfer of own capital.
Cuestión planteada Si puede aplicar a los intereses percibidos una reducción del 30% por tratarse según considera de rendimientos con periodo de generación superior a dos años.
La reducción del 30% del artículo 26.2 de la LIRPF solo se aplica a los rendimientos previstos en el apartado 4 del artículo 25 de dicha Ley. Los intereses percibidos por la cesión a terceros de capitales propios se clasifican como rendimientos del apartado 2 del artículo 25. Por tanto, no les resulta aplicable la reducción, independientemente de su periodo de generación o de si se imputan en un único ejercicio.
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