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The Directorate General for Tax Assurance (DGT) has addressed whether the new anti-abuse rule regarding the deductibility of financial expenses incurred from the acquisition of shares applies to a tax consolidation group containing entities incorporated prior to the law's enactment. The DGT ruled that if the incorporation took place before the legal deadline, the rule is not applicable.
Cuestión planteada Si al nuevo grupo de consolidación fiscal le resulta de aplicación la nueva norma antiabuso, prevista en el artículo 67.b) de la LIS, relativa a la limitación a la deducibilidad de los gastos financieros de un grupo fiscal por la incorporación de las entidades referidas (R, S, T y U), en la medida en que la incorporación de las mismas se produce de modo imperativo como consecuencia de la modificación legislativa, afectando a una situación de hecho existente con anterioridad a la aprobación y entrada en vigor de la misma.
La disposición transitoria decimoctava de la LIS establece que el límite adicional del 30% por adquisición de participaciones (artículo 67.b) no se aplica a entidades incorporadas a un grupo fiscal en periodos impositivos iniciados antes del 20 de junio de 2014. Por tanto, si la entidad se integró en el grupo con anterioridad a dicha fecha, no le resulta aplicable dicha limitación a sus gastos financieros derivados de la adquisición.
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