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V1486-16 ·8 April 2016 ·consulta-vinculante Medium impact
Tax

Financial expenses subject to 30% deductibility limit on operating profit

A holding company asks whether there is a limit on deducting financial expenses from debt owed to unaffiliated entities for dividend distribution. The DGT responds that such expenses are deductible if they meet general requirements and comply with Article 16 of the LIS.

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2016-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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