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The query examines whether opening, notary, registry, and other debt formalisation costs are included in the deductibility limit under Article 20 of the TRLIS. The DGT rules that this depends on their accounting treatment and whether they are incorporated into the asset's value.
Cuestión planteada - De los gastos imputados en la cuenta 669 -comisiones bancarias por apertura o formalización de la deuda, y gastos de notaría, registro, tasaciones, impuestos-, cuáles quedarían excluidos o incluidos dentro del límite de deducibilidad de gastos financieros según el artículo 20 del texto refundido de la Ley del Impuesto sobre Sociedades.
Los costes de transacción y comisiones financieras se incluyen en el límite del artículo 20 del TRLIS si se imputan directamente a gastos en el momento del reconocimiento inicial del pasivo financiero. Si estos costes reducen el valor inicial de la deuda y se valoran por coste amortizado, los intereses devengados posteriormente serán los que computen. No se incluirán en este límite los gastos financieros que, según la normativa contable, deban incorporarse al valor de un activo, ya que su imputación se realiza vía amortización bajo el artículo 11 del TRLIS.
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