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A banking foundation has requested a ruling on the tax treatment of social work and pawnshop activities following an accounting transformation. The DGT has ruled that maintenance expenses and social work investments are deductible, and that credit institution regulations apply to the risk coverage of the pawnshop.
Cuestión planteada Se plantean diversas cuestiones que se describen en el cuerpo de la contestación.
Las cantidades destinadas a la financiación de obras benéfico-sociales son deducibles, permitiendo la deducción de inversiones afectas en el periodo en que se realizan, aunque su amortización posterior no lo sea. Los gastos de mantenimiento de la obra social son deducibles si se registran en la cuenta de pérdidas y ganancias. Asimismo, la regulación sobre cobertura del riesgo de crédito de entidades financieras es aplicable a la actividad del monte de piedad incardinado en la fundación. En régimen de consolidación fiscal, no aplica el mecanismo de traspaso de crédito fiscal a la entidad de crédito participante.
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