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A company enquired whether it could apply the exception to the limitation on the deductibility of financial expenses during its liquidation process, even if effective dissolution had not yet occurred. The DGT ruled that the exception extends to tax periods during which liquidation continues due to circumstances beyond the entity's control.
Cuestión planteada Si la entidad consultante podrá aplicar el artículo 16.6.b) de la Ley del Impuesto sobre Sociedades en el período impositivo 2015 y siguientes, en los que se extienda la liquidación, a pesar de que no se produzca su efectiva extinción.
La excepción a la limitación de deducibilidad de gastos financieros del artículo 16.6.b) de la LIS se aplica en el periodo impositivo de extinción de la entidad. No obstante, esta excepción debe interpretarse de modo que permita su aplicación también en los periodos impositivos en los que se extienda el periodo de liquidación por motivos procedimentales o procesales ajenos a la voluntad de la entidad.
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