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A company has requested a ruling on the tax treatment of fair value changes in SWAPs under hedge accounting and their impact on the deductibility limit for financial expenses. The DGT clarifies that variations in equity do not have immediate tax effects and determines when they must be included for the purposes of Article 16 of the Corporate Income Tax Act.
Cuestión planteada 1. Tratamiento fiscal de los cambios de valor razonable de los SWAPS contratados por las consultantes mientras tienen la condición de coberturas contables, cuando pierden dicha condición y cuando la recuperen. Y si los ingresos y gastos que se registren en la cuenta de Pérdidas y Ganancias como consecuencia de las variaciones del valor razonable de los SWAPS deben tomarse en consideración a los efectos del artículo 16 de la LIS.
Si el SWAP es cobertura contable, sus variaciones de valor razonable en patrimonio neto no afectan a la base imponible hasta su liquidación o pérdida de la condición de cobertura. Los ingresos y gastos por liquidación computan en el periodo de la misma. Para el límite del artículo 16 de la LIS, los efectos de coberturas vinculadas al endeudamiento deben computar, pero no lo harán los ingresos o gastos derivados de la pérdida de la condición de cobertura una vez desvinculados de la partida cubierta. El traspaso a resultados de saldos acumulados en patrimonio neto por inicio de fase de liquidación sí computa para el límite de gastos financieros.
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