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A listed company enquired whether financial expenses and accounting hedges should be included when meeting the income requirements under the SOCIMI Law. The DGT ruled that they must be taken into account when calculating the entity's income.
Cuestión planteada 1. Si los gastos financieros derivados de la financiación ajena concedida a la sociedad no deben tenerse en consideración de cara a la determinación de la renta a efectos del cómputo de los requisitos del artículo 2.6 y/o 3.2 de la Ley 11/2009. Y si ni tampoco deben computarse los gastos o ingresos derivados de las eventuales coberturas contables del citado endeudamiento.
La renta para los requisitos de la Ley 11/2009 se determina por el resultado contable corregido según la LIS. Por tanto, los gastos financieros por deuda y los de coberturas contables deben incluirse en el cálculo de las rentas. En cambio, los gastos por deterioro y su reversión no forman parte de las rentas por no ser fiscalmente deducibles según la LIS.
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