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A query was raised regarding whether financial income from the cancellation of hedging derivatives should reduce net financial expenses for the purposes of the deductibility limit under Article 16 of the Corporate Income Tax Act (LIS). The DGT ruled that this depends on whether such income is of an extraordinary nature or is recognised as ordinary income alongside the related expenses.
Cuestión planteada Si los ingresos financieros registrados por C procedentes de la cancelación de los derivados de cobertura suscritos por B con bancos de inversión ajenos al grupo de consolidación fiscal deberán reducir el gasto financiero neto del grupo objeto de la limitación del artículo 16 de la LIS (artículo 20 del TRLIS).
Los ingresos por cancelación de derivados que pierden correlación con los gastos financieros y tienen carácter extraordinario no deben minorar los gastos financieros netos para la limitación del artículo 16 de la LIS. No obstante, si los ingresos se siguen imputando en la cuenta de pérdidas y ganancias de forma periodificada junto con los gastos financieros de las deudas cubiertas, sí minorarán el gasto financiero neto al devinir ambos de carácter ordinario.
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