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V0052-17 ·13 January 2017 ·consulta-vinculante Medium impact
Tax

Application of financial expense limit depends on act unit existence

The consulting entity asks whether acquiring 60% of a company through debt is subject to the deductibility limit of financial expenses under article 67.b) of the LIS. The DGT responds that the application of this limit depends on whether the acquisition is carried out in an act unit with prior international consolidation of the company.

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2017-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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