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A company inquired whether it could proportionally distribute undeducted net financial expenses from previous years following a partial demerger of a business line. The DGT ruled that these expenses are not transferable to the beneficiary entity.
Cuestión planteada 1. Si procede por parte de la entidad consultante realizar y llevar a cabo un reparto proporcional de gastos financieros netos pendientes de deducir de los ejercicios 2012 y 2013 que se correspondan con los pasivos que se llevó la sociedad beneficiaria de la escisión parcial.
En las escisiones parciales donde no hay extinción de la transmitente, los gastos financieros netos pendientes de deducir no son transmisibles a la entidad adquirente. El derecho a la deducción permanece en la entidad transmitente, independientemente de que los pasivos que los originaron formen parte de la rama escindida. Por tanto, no procede realizar un reparto de dichos gastos entre las entidades.
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