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An entity has requested clarification on whether the income or expenses that offset the accounting result of Banking Asset Funds (FAB) have tax implications. The DGT has ruled that, due to their financial nature, these amounts must be included in the tax base.
Cuestión planteada Tratamiento que debe tener el ingreso o gasto que netea el resultado contable previo en el Impuesto sobre Sociedades que registran los FAB, en concreto, si dicha partida tiene efecto fiscal.
Los gastos o ingresos compensatorios de los FAB tienen efecto en la base imponible del Impuesto sobre Sociedades por su naturaleza financiera. Esto se debe a que estas entidades no tienen fondos propios, sino que representan la remuneración de los partícipes, quienes se asimilan a bonistas. En consecuencia, los ingresos y gastos de los FAB que la entidad consultante registre en su contabilidad deben integrarse en su base imponible.
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