How do you declare the loans that a person receives from a family member?

Loans, regardless of the form in which the borrowed money is given, are debts and must be reported as such, as a liability on Form 210.

However, it must be noted that liabilities are a relevant part of the income tax return, as they reduce liquid assets. Therefore, article 770 of the Tax Law states that taxpayers who do not keep accounts must prove the existence of the liabilities with a document of a certain date, and usually in personal credits there is no such document there, so this could not be proven passive.

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As a result, if it is not possible to determine this responsibility in the way provided by law, when the amount is not representative, in some cases it should not be declared. And if the amount is representative, try to get the documents or evidence in case the Dian needs it.