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A real estate developer sought clarification on whether interest from loans received from its sole shareholder (an Austrian entity) is tax-deductible. The DGT explains that, under accounting standards, these expenses must be capitalised into the value of inventory if the assets require more than one year to be sold.
Cuestión planteada Si los intereses son deducibles
Los gastos financieros derivados de préstamos de entidades vinculadas deben registrarse como mayor valor de las existencias si la normativa contable así lo exige. Al activarse, estos intereses no son gasto del ejercicio en que se devengan, sino que afectan a la base imponible cuando las existencias se deterioran o se dan de baja por venta o pérdida. No se aplica la limitación de deducibilidad del artículo 16 de la LIS a estos gastos financieros activados.
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