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An auditor inquired whether interest on a loan taken out to acquire shares in an auditing firm is deductible within their professional activity. The Directorate General for Taxes (DGT) ruled that this is not possible, as the shares are not considered assets tied to the economic activity.
Cuestión planteada Si los intereses del referido préstamo pueden considerarse gastos deducibles para la determinación del rendimiento neto de su actividad profesional, ya que para poder ejercer la actividad profesional de auditoría de cuentas a través de la sociedad de auditoría, al margen de estar en posesión del título oficial de auditor de cuentas, se debe obligatoriamente, según manifiesta la consultante, ser socio o accionista de la sociedad.
Los gastos derivados de un préstamo para financiar un elemento patrimonial requieren que dicho elemento esté afecto a la actividad económica. No obstante, la LIRPF establece que las participaciones en fondos propios de una entidad no se consideran elementos afectos. Por tanto, los gastos incurridos para su adquisición no son deducibles de la actividad económica.
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