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A religious entity has enquired whether it is possible to formalise an interest-free loan and how the lender would be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that, if the gratuitous nature of the loan is proven, there will be no tax implications for the lender's Income Tax.
Cuestión planteada Si existe la posibilidad de formalizar el préstamo sin intereses y cómo tributa dicho préstamo en el Impuesto sobre la Renta de las Personas Físicas.
Existe una presunción de que las cesiones de capitales son retribuidas, valorándose según el tipo de interés legal del dinero. No obstante, esta estimación de rendimientos no opera si se prueba la gratuidad del préstamo mediante los medios de prueba admitidos en Derecho. Para ello, se debe acreditar la conexión del préstamo, su destino y la justificación de su devolución.
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