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PCC calculator — civil transaction taxTable of contents
PCC on a loan appears when the loan is not subject to VAT. Most often the tax obligation lies with the borrower. Below we explain when PCC arises, who pays and what the exceptions are.
As a rule, the PCC obligation arises on the day the loan agreement is concluded. The deadline for filing PCC‑3 and paying the tax is counted from that date.
The taxpayer is usually the borrower. This person files PCC‑3 and pays the tax.
Some loans can benefit from exemptions — especially within family relationships, but only if specific formal conditions are met. That is why for family loans it is worth checking whether PCC actually arises.
Family loans often have specific exemption rules and require formalities (e.g., reporting within a deadline or proof of transfer). Loans from a company may be subject to VAT or other rules, which can exclude PCC. What matters is the nature of the transaction, not just the title of the contract.
If a loan is granted within the family, the exemption does not apply automatically. In practice you usually need to:
Failure to meet the formal conditions means losing the exemption.
Bank loans and credits from financial institutions are usually not subject to PCC because they fall under a different tax regime. PCC most often applies to private loans outside the banking system.
In practice it matters how the money is transferred. A bank transfer makes it easier to document the loan and meet exemption conditions. Lack of proof of transfer is a common source of disputes with the tax office.
If the loan has several parties, an attachment to PCC‑3 may be required. It is worth checking before filing to avoid corrections.
Even a simple agreement should include:
Missing basic data makes PCC settlement difficult and may raise doubts about the transaction’s nature.
In practice it is worth documenting repayments (e.g., by transfers). If the loan is not repaid or there is no proof of repayment, the office may question whether it was a loan at all and consider it a donation instead.
You file the declaration on the standard PCC‑3 form. See details in PCC‑3 — step‑by‑step guide.
In practice most doubts concern whether a loan is “private” or “business” and whether a family exemption applies. If you are unsure, check the exact conditions in the act or consult before filing PCC‑3.
If the parties do not plan repayment and the loan agreement is only “formal,” the office may treat it as a donation. This affects the correct tax and formalities. That is why real repayment terms and transfer evidence matter.
The easiest way is to use the PCC calculator and select the appropriate transaction type.
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