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A company sought clarification on whether acquiring shares via a loan from a group entity to a new HoldCo met the requirement of valid economic reasons for interest deductibility. The DGT ruled that, as the restructuring stems from a third-party acquisition, these reasons are met, although expenses remain subject to the limits set out in Article 16 of the Corporate Income Tax Act.
Cuestión planteada Si la transacción planteada tiene motivos económicos válidos a los efectos de la limitación prevista en la letra h) del artículo 15 de la Ley del Impuesto sobre Sociedades en relación con los gastos financieros derivados del préstamo intragrupo otorgado a HoldCo.
Los gastos financieros por deudas con entidades del grupo destinadas a adquirir participaciones no son deducibles, salvo que se acrediten motivos económicos válidos. Se consideran motivos válidos aquellos que sean razonables desde la perspectiva económica, como reestructuraciones por adquisición a terceros o la gestión de entidades desde España. En este caso, la deuda derivada de una reestructuración por adquisición a terceros permite la deducibilidad, sin perjuicio de los límites del artículo 16 de la LIS.
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