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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.
Question raised 1. Whether the limitation of Article 67.b) of the Corporate Income Tax Law applies to the deductibility of the financial charge generated in the acquisition of 60% of Y.
If the purchase of 60% of the shares is carried out in a single act along with the international integration, the company joins the tax group and the financial expenses of the debt shall be subject to the limit of 30% of the operating profit. If it is not carried out in a single act, there is no incorporation into the tax group and said limit does not apply. The financial expenses of the financing are not affected by the restriction on the deduction for the reinvestment of extraordinary profits.
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