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A real estate leasing company has requested clarification on which concepts should be included in the denominator of the monetary correction coefficient under the term 'credit rights'. The Directorate General for Taxes (DGT) clarifies that all accounts representing third-party debts with a maturity date, such as customer or debtor accounts, must be included.
Cuestión planteada A efectos de la corrección monetaria del artículo 15.9 del texto refundido de la Ley del Impuesto sobre Sociedades:
Al no estar definido en la normativa del Impuesto sobre Sociedades, el término derechos de crédito se entiende según su sentido jurídico o técnico. Se incluyen todas las cuentas representativas de deudas de terceros con fecha de vencimiento, tanto a corto como a largo plazo, incluyendo cuentas de clientes, deudores y valores representativos de la cesión de capitales propios a terceros. Si el coeficiente resultante supera 0,4 en cualquier decimal, no será de aplicación.
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