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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.
Cuestión planteada 1. Si resulta de aplicación la limitación del artículo 67.b) de la Ley del Impuesto sobre Sociedades a la deducibilidad de la carga financiera generada en la adquisición del 60% de Y.
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