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A securitisation fund manager has enquired whether variable fees, which neutralise the fund's accounting result, should be treated as financial income or financial expense for the purpose of applying the deductibility limit under Article 16 of the Corporate Income Tax Act. The DGT has ruled that such fees must be included in the calculation of net financial expenses to the extent that they correspond to the financial nature of the income and expenses they offset.
Cuestión planteada - Confirmación de si la Comisión Variable debe considerarse en sede de los FT como ingreso o gasto (según se resultado sea positivo o negativo) de naturaleza financiera a los efectos de lo dispuesto en el artículo 16.1 de la LIS relativo a la deducibilidad de gastos financieros en el IS.
La comisión variable debe integrarse en la determinación del gasto financiero neto del ejercicio en la medida en que se relacione con el endeudamiento empresarial. Para evitar asimetrías fiscales, el tratamiento de esta partida debe seguir la naturaleza de los ingresos y gastos que compensa. Así, solo la parte de la comisión variable que corresponda a la diferencia entre ingresos y gastos de naturaleza financiera se verá afectada por la limitación de deducibilidad del artículo 16 de la LIS. La parte de la comisión que corresponda a ingresos o gastos no financieros no se verá afectada por dicha limitación.
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