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V0777-14 ·20 March 2014 ·consulta-vinculante Medium impact
Tax

Implicit interest and subsidies on 0% loans count towards the financial expense limit

The applicant asks whether implicit interest on 0% loans, associated subsidies, and interest from commercial deferrals should be included in the calculation of net financial expenses. The DGT rules that they must be included, as they are related to corporate indebtedness.

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2014-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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