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A company asked whether financing costs from a loan used to pay an issuance premium to its sole shareholder are deductible. The DGT confirms they are deductible provided they meet general accounting recording, accrual and justification requirements, subject to financial expense limits.
Cuestión planteada Si el gasto financiero contabilizado por la entidad consultante derivado del préstamo contraído por la entidad consultante por la parte proporcional de la deuda que se contrajo para repartir prima de emisión a su accionista único tendrá la consideración de fiscalmente deducible resultándole de aplicación únicamente los límites establecidos en los artículos 20 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo y 16 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades para los ejercicios 2015 y siguientes, en la medida en que cumple los requisitos generales de inscripción contable e imputación temporal con arreglo a devengo.
Los gastos financieros derivados de la financiación ajena recibida son fiscalmente deducibles si cumplen las condiciones de inscripción contable, imputación por devengo y justificación documental, y no están específicamente excluidos por la LIS. Estos gastos estarán sujetos a la limitación del artículo 16 de la LIS, la cual se aplicará al grupo fiscal en caso de existir consolidación fiscal según el artículo 63.a) de la LIS. Asimismo, al ser operaciones entre vinculadas, deben valorarse a valor de mercado según el artículo 18 de la LIS.
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