Limitation of the deductibility of financial expenses
Article 16 of the LIS establishes a series of limits on the deductibility of financial expenses as detailed below. In relation to this article, it is necessary to take into account the Resolution of July 16, 2012 ( BOE of July 17) issued by the General Directorate of Taxes , in order to delimit the interpretative criteria in the application of the limitation on the deductibility of financial expenses regulated in the then current article 20 of the RDLeg. 4/2004.
- Deductible financial expenses
- Application of limiting the deductibility of financial expenses
- Exceptions to the application of limiting the deductibility of financial expenses
- Adjustments from limiting the deductibility of financial expenditure
- Completion of the table "Limiting the deductibility of financial expenses" (page 20 of Form 200)
- Example