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The query concerns the tax treatment of results derived from a joint venture agreement (contrato de cuentas en participación). The DGT determines that these results must be classified as financial income or expenses for the purpose of applying the limitation on the deductibility of financial expenses.
Cuestión planteada
Los resultados positivos o negativos derivados de un contrato de cuentas en participación se asimilarán a la calificación fiscal de ingresos o gastos financieros. Por tanto, deben incluirse en la limitación de la deducibilidad de gastos financieros establecida en el artículo 16 de la LIS. Estos resultados no deben formar parte del beneficio operativo, ya que este no debe incluir componentes de tipo financiero.
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