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A company sought clarification regarding the tax treatment of interest received from cash contributions made to another entity in which it holds shares. The DGT explains that, under certain conditions, these interest payments may be treated as exempt dividends.
Cuestión planteada Si es correcta esta forma de proceder.
Las retribuciones de préstamos participativos otorgados con posterioridad al 20 de junio de 2014 serán dividendos o participaciones en beneficios exentos si se cumplen tres requisitos: que el préstamo sea entre entidades de un mismo grupo según el artículo 42 del Código de Comercio, que se haya otorgado tras la fecha indicada y que su distribución no genere un gasto fiscalmente deducible en la entidad pagadora. Si el préstamo es anterior a dicha fecha, las retribuciones tendrán la condición de ingreso financiero.
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