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A company sought clarification on whether financial expenses arising from the acquisition of a Canadian group, funded via debt from a Dutch subsidiary, were deductible. The DGT ruled that they are deductible, as the acquisition is made from a third party and the group's financial entity pays tax on that income in the Netherlands.
Cuestión planteada Si los gastos financieros que registre la entidad consultante son deducibles. En concreto, si se ven afectados por las letras h) y j) del artículo 15 de la Ley 27/2014.
No se aplica la no deducibilidad de la letra h) del artículo 15 de la LIS porque la adquisición se realiza a un tercero y no a una entidad del grupo. Tampoco aplica la letra j) del mismo artículo porque los instrumentos financieros en Países Bajos tienen calificación de deuda y generan ingresos sujetos a un tipo de gravamen del 25%. Los gastos financieros serán deducibles con los límites del artículo 16 de la LIS.
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