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V1751-16 ·20 April 2016 ·consulta-vinculante Medium impact
Tax

Interests of a modified participative loan not considered remuneration of own funds

The consultant asks whether interest on a participative loan after a modifying novation is deductible without the limitations under article 15.a) of the LIS. The DGT responds that, as it is a modifying novation and not an extinguishing one, the limitation on expenses for remuneration of own funds does not apply.

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2016-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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