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A query was raised regarding whether income from the retroactive forgiveness of debt interest should be included when netting financial expenses for the deductibility limit. The DGT ruled that, as it is related to corporate indebtedness, such forgiveness must be considered financial income.
Cuestión planteada Si el ingreso financiero surgido como consecuencia de la condonación con efectos retroactivos de los intereses devengados en el último ejercicio y en los dos anteriores efectuada por parte de los acreedores, ingreso que se registraría contablemente en la partida de otros ingresos financieros debería computarse y, en consecuencia, "netear" a los gastos financieros del ejercicio a efectos de la limitación en la deducibilidad fiscal de los gastos financieros establecida en la Ley del Impuesto sobre Sociedades.
Los ingresos por condonación parcial y con efecto retroactivo de intereses de deuda se entienden relacionados con el endeudamiento empresarial. Por tanto, tienen la consideración de ingresos financieros a efectos de la aplicación de la limitación en la deducibilidad de gastos financieros. Su tratamiento debe ser acorde con la deuda condonada: si la condonación corresponde a intereses sometidos al límite del artículo 20 del TRLIS (o artículo 16 de la LIS), el ingreso debe considerarse ingreso financiero para determinar los gastos financieros netos.
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