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A company has enquired whether the accounting recognition of a financial liability arising from a put option contract affects the Corporate Income Tax taxable base. The DGT has determined that the resulting financial expenses shall be deductible, provided they meet the general requirements and are subject to the financial expense limitation set out in Article 16 of the CIT Act.
Cuestión planteada Si el registro contable inicial del pasivo financiero como consecuencia del contrato de opción de venta no debe tener efecto en la base imponible de su Impuesto sobre Sociedades, al no tener incidencia en la cuenta de resultados de la compañía.
Los gastos financieros derivados de la financiación ajena por el contrato de opción de venta son fiscalmente deducibles si cumplen los requisitos de inscripción contable, devengo y justificación, y no tienen otra calificación de no deducibilidad. Estos gastos están sujetos a la limitación del 30% del beneficio operativo según el artículo 16 de la LIS. Si la empresa cancela el pasivo mediante la adquisición de acciones propias, la baja no produce efectos en la base imponible. Si la deuda se cancela mediante abono a reservas, estas se integrarán en la base imponible en la medida en que correspondan a gastos financieros previamente deducidos.
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