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V2931-18 14 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

No obligation to withhold tax on interest-free loans between individuals

A professional asks whether she must make tax withholdings on an interest-free loan granted by her brother to purchase a commercial premises. The DGT rules that, as it is a gratuitous loan between private individuals, no returns on movable capital are generated.

The question raised

Cuestión planteada Obligación de retener.

The DGT's ruling

Al tratarse de un préstamo gratuito realizado en un ámbito particular, no se generan rendimientos del capital mobiliario. Por tanto, no existe obligación de retención o ingreso a cuenta por parte de quien recibe el préstamo.

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