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A query was raised regarding whether interest income from finance lease contracts of a subsidiary should reduce the tax group's financial expenses, even if they are recorded as part of operating profit for accounting purposes. The DGT ruled that, due to their nature, this income must be classified as financial and used to reduce net financial expenses.
Cuestión planteada Si los ingresos por intereses reconocidos en la cuenta de pérdidas y ganancias de la entidad Z, tanto en el ejercicio 2014 como en 2015, correspondientes a los contratos de arrendamiento financiero suscritos con sus clientes, deberán reducir el importe de los gastos financieros del grupo fiscal Y, para determinar sus gastos financieros netos, aun cuando dichos ingresos formen parte del resultado de explotación de Z.
Los ingresos financieros que, por criterios contables, se integran en el beneficio operativo no pierden su naturaleza financiera. Para la aplicación del límite de deducibilidad de gastos financieros, estos ingresos deben considerarse como procedentes de la cesión a terceros de capitales propios. Por tanto, deben minorar los gastos financieros para determinar el gasto financiero neto del grupo fiscal, conforme a la Resolución de 16 de julio de 2012.
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