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A non-recourse factoring company has requested clarification on the tax regime applicable if it ceases to be a credit financial institution. The DGT has ruled that it would transition to the general Corporate Income Tax rate and its financial expenses would be subject to the limitations set out in Article 16 of the LIS.
Cuestión planteada Se plantean diversas cuestiones que se exponen en el cuerpo de la consulta.
Al dejar de ser establecimiento financiero de crédito, la entidad tributará al tipo general de IS y sus gastos financieros estarán sujetos a la limitación del artículo 16 de la LIS. Los ingresos por descuento financiero e intereses de demora, aunque contablemente sean de explotación, tienen carácter financiero y pueden minorar los gastos financieros netos. Por el contrario, las comisiones por gestión de cobro no son ingresos financieros, pero sí integran el beneficio operativo para el cálculo del límite de deducibilidad.
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