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A hospitality company inquired whether property taxes assumed under a financial lease agreement should be included in the limit for the deductibility of financial expenses. The DGT ruled that if these are not recorded in the financial expense accounts for accounting purposes, they are not included in the calculation of net financial expenses.
Cuestión planteada Si las limitaciones a la deducción de gastos financieros establecidas en el artículo 16.1 de la Ley del Impuesto sobre Sociedades no se aplicarán a los gastos derivados de este pacto, debido a que tiene la consideración de tributo que grava la propiedad del inmueble. O, por el contrario, si se tiene que aplicar la limitación por deducción de gastos financieros que excedan de los límites establecidos en el artículo anterior, al considerarse que la repercusión del IBI está relacionada con el endeudamiento empresarial.
Los gastos financieros para el límite del artículo 16 de la LIS son aquellos derivados del endeudamiento empresarial, específicamente los incluidos en la partida 13 del PGC (cuentas 661, 662, 664 y 665). Si las normas contables aplicables al pacto de leasing no requieren el uso de dichas cuentas para su contabilización, el gasto no debe considerarse a efectos de determinar el gasto financiero neto del ejercicio.
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