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Una fundación consultó si debía informar de la limitación de gastos financieros en el modelo 200 y si esta aplicaba cuando todos sus ingresos eran exentos y sus gastos no deducibles. La DGT responde que los gastos financieros no deducibles por la Ley 49/2002 no computan para el cálculo del gasto financiero neto del artículo 16 de la LIS.
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