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A company inquired whether the interest expenses on a loan granted by its shareholders were deductible for Corporate Tax purposes. The DGT ruled that they are deductible as the loan does not have the character of a participating loan, although they remain subject to statutory limits.
Cuestión planteada Si los gastos financieros derivados del préstamo efectuado por los socios tienen la consideración de deducibles en Impuesto sobre Sociedades.
Los gastos financieros de un préstamo subordinado concedido por socios son deducibles en el Impuesto sobre Sociedades, ya que el préstamo no tiene carácter participativo. No obstante, dicha deducibilidad está sujeta a la limitación de gastos financieros establecida en el artículo 16 de la LIS. Asimismo, si la deuda financia la adquisición de participaciones en un grupo fiscal, se aplicarán las reglas de limitación del artículo 67.b) de la LIS.
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