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The query concerns the tax treatment of expenses arising from a financial swap and their impact on the limit for the deductibility of financial expenses. The DGT clarifies that if it constitutes an accounting hedge for a debt, its effects must be calculated alongside the hedged item to determine the net financial expense.
Cuestión planteada Como consecuencia del anterior tratamiento contable, se solicita confirmación de:
Si la operación es una cobertura contable de una deuda, sus ingresos y gastos deben computarse para determinar el gasto financiero neto del artículo 16 de la LIS, evitando asimetrías fiscales. Si no es cobertura contable, sino un derivado financiero, sus efectos no computan para dicho límite al no proceder del endeudamiento empresarial. No se deben incluir en el cómputo del gasto financiero neto los ingresos o gastos por la pérdida de la condición de instrumento de cobertura.
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