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A company asked whether its price risk cover under PPA contracts should be included in the deductible financial expenses limit. The DGT replied that price risk cover, not financing cover, does not count in this calculation.
Cuestión planteada Se solicita confirmación de que los gastos e ingresos registrados contablemente derivados de las coberturas de los Contratos PPAs suscritos no se encuentran afectados por la limitación a la deducibilidad de gastos financieros establecida en el artículo 16 de la LIS y que, por tanto, no deben tenerse en cuenta a efectos del cálculo del límite a la deducibilidad de gastos financieros del Grupo.
Los ingresos y gastos de derivados financieros que no sean coberturas contables no computan para el gasto financiero neto del artículo 16 de la LIS. En el caso de coberturas financieras vinculadas al endeudamiento, sus efectos deben computar si la partida cubierta es una deuda. No obstante, si los contratos PPA se califican contablemente como coberturas del riesgo de fluctuación del precio de la electricidad, sus resultados no están sujetos al límite del artículo 16 de la LIS al no derivar del endeudamiento empresarial.
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