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The consultant asks whether interest on a participative loan after a modifying novation is deductible without the limitations under article 15.a) of the LIS. The DGT responds that, as it is a modifying novation and not an extinguishing one, the limitation on expenses for remuneration of own funds does not apply.
Cuestión planteada Si los intereses devengados a partir de la novación modificativa del préstamo participativo concedido por su matriz a la consultante, serán fiscalmente deducibles en el Impuesto sobre Sociedades de la misma, no siendo de aplicación las limitaciones reguladas en el artículo 15, letra a) de la Ley 27/2014.
Si la modificación del préstamo tiene carácter de novación modificativa, no resulta de aplicación la limitación del artículo 15.a) de la LIS sobre retribución de fondos propios. Esto se debe a que la obligación primitiva pervive con sus elementos esenciales. No obstante, la valoración del principal y de los intereses debe ajustarse a lo establecido en el artículo 18 de la LIS.
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