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A query was raised regarding whether the acquisition of shares through multiple contracts on the same date can be considered a single act, and whether participating loans with non-deductible expenses count as debt for the financing limit. The DGT clarifies that a single act occurs if the transactions are carried out on the same day for the same purpose, and that participating loans do not count as debt for the limit set out in Article 16.5 of the Corporate Tax Act.
Cuestión planteada Se describen en el cuerpo de la contestación.
La adquisición de acciones o participaciones se entiende realizada en unidad de acto si los negocios jurídicos se celebran en la misma fecha y están encaminados al mismo fin. Por otro lado, los préstamos participativos cuyos gastos financieros no son deducibles no deben considerarse como deuda a los efectos de determinar el ratio de financiación del artículo 16.5 de la LIS.
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