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The taxpayer asks whether income from debt restructuring (fair value adjustments) should be treated as financial income when calculating the deductibility limit for financial expenses. The DGT rules that, as these are related to corporate indebtedness, they must be included in the calculation to prevent tax asymmetries.
Cuestión planteada Confirmación de la consideración como ingreso financiero a los efectos de la aplicación del artículo 16.1 de la Ley del Impuesto sobre Sociedades, de los ingresos registrados en la cuenta de pérdidas y ganancias como consecuencia de la reestructuración de la deuda llevada a cabo en el ejercicio 2015, teniendo en cuenta que en los ejercicios subsiguientes hasta el vencimiento del préstamo la consultante registrará un gasto financiero que hará revertir el importe de la actualización del valor razonable de la deuda, con el fin de que el efecto financiero sea nulo a lo largo de la vida del préstamo.
Los ingresos y gastos derivados de la actualización de un pasivo financiero deben tomarse en consideración para determinar el gasto financiero neto del ejercicio según el artículo 16 de la LIS. Esto se debe a que ambos conceptos deben comparar partidas homogéneas relacionadas con el endeudamiento empresarial. Así, el tratamiento fiscal del ingreso no debe desvincularse del tratamiento del gasto financiero correlativo.
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