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A company has requested a ruling on whether interest expenses from an intra-group loan, used by another group entity to acquire its shares, are deductible. The DGT has determined that, as this constitutes a restructuring resulting from a third-party acquisition, valid economic reasons can be demonstrated.
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 a otorgar a H (que formará parte del mismo grupo fiscal que la entidad consultante).
Los gastos financieros por deudas con entidades del grupo destinadas a la adquisición de participaciones no son deducibles, salvo que se acrediten motivos económicos válidos. La reestructuración de deuda tras una adquisición a terceros se considera un motivo económico válido. En este caso, la asignación de deuda de forma homogénea y con condiciones análogas a las de terceros permite la deducibilidad de los gastos financieros.
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