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The taxpayer is inquiring whether the 5% minimum dividend on their non-voting shares constitutes a deductible financial expense. The DGT rules that if these are accounted for as financial liabilities, the expense is deductible provided that the requirements for substantiation, recording, and correlation with income are met.
Cuestión planteada 1ª) Si los dividendos mínimos correspondientes a las acciones sin derecho a voto tienen la consideración de gasto financiero y, en este caso, si serían fiscalmente deducibles.
Si la remuneración exigible por las participaciones sin voto tiene consideración contable de gasto financiero, será deducible en la base imponible si se justifica, se registra contablemente y se correlaciona con los ingresos. La deducibilidad en un periodo posterior al devengo es posible si no deriva en una tributación inferior, considerando el instituto de la prescripción. Además, al ser un gasto financiero, su deducibilidad podría estar limitada por el artículo 20 del TRLIS.
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