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The query concerns the tax treatment of acquisition debts repaid through pre-agreed dividends and whether new debts incurred to return initial investment fall within the limits of Article 16.5 of the Corporate Tax Act (LIS). The DGT rules that such dividends reduce the acquisition value and that the new debt would not be classified as acquisition debt.
Cuestión planteada Se describen en el cuerpo de la contestación.
En deudas de adquisición cuyo repago se acuerda mediante la distribución de dividendos de la entidad adquirida, dichos dividendos deben minorar el valor de adquisición de la participación. Por tanto, el repago con esos dividendos no se considera amortización de la deuda. Respecto a nueva deuda para devolver aportaciones iniciales, esta no debería considerarse deuda de adquisición, aunque le apliquen otras limitaciones tributarias.
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