Doctrine by topic · DGT Observatory

Legal Interest Rate: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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Settled doctrine High confidence 8 rulings · 2014–2021

Current position

The transfer of capital is presumed to be remunerated and must be valued according to the legal interest rate. This presumption of onerousness does not apply if the gratuitous nature of the loan is demonstrated through evidence admitted under Law. To this end, it is necessary to prove the connection of the loan, its purpose, and the justification for its repayment.

The DGT's position has remained constant throughout the analyzed period. All rulings confirm the presumption of onerousness based on the legal interest rate and the evidentiary requirements to rebut it. No changes or nuances in the criterion have been observed over the years.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V3565-20 16 Dec 2020

Interest-free family loans are exempt from ITPAJD but require a tax return

SG de Impuestos sobre la Renta de las Personas Físicas
transmisiones patrimonialesactos jurídicos documentadosexenciónpresunción de onerosidadtipo de interés legal del dinero TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.BTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual

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