Deducibilidad de intereses y diferencias de cambio por préstamos contraídos para compra de acciones
Date | 31 May 2016 |
Author | María Inés Brandt,Walter C. Keiniger |
Published date | 31 May 2016 |
Law Firm | Marval O'Farrell Mairal |
El pasado 30 de marzo de 2016 la Sala B del Tribunal Fiscal de la Nación se pronunció en autos “IVAX ARGENTINA S.A. Argentina s/recurso de apelación”, donde se discutió como tema central la deducibilidad en el Impuesto a las Ganancias de intereses y de diferencias de cambio por préstamos contraídos para la compra de acciones.
Conforme surge de los hechos relatados en la sentencia, la empresa habría contraído varios préstamos mediante los cuales realizó dos compras apalancadas (obtención de préstamos para la compra de acciones, seguido por la fusión por absorción de las empresas adquiridas).
La compañía dedujo los intereses pagados por los préstamos, como así también las diferencias de cambios generadas, y la AFIP objetó dicha deducción, argumentando que se trataba de gastos vinculados con ganancias no computables (los dividendos), en virtud del principio de pertenencia de las deducciones con la fuente productora de la renta.
Por su parte, el contribuyente defendió la procedencia de la deducción sobre la base de que dichos préstamos no estarían vinculados con la compra de acciones. Asimismo, argumentó que, aun cuando se considere que los intereses y las diferencias de cambio estuvieran vinculados con préstamos para la compra de acciones, los mismos resultarían totalmente deducibles en atención a que estarían asociados a dos tipos de rentas: dividendos (ganancia no computable) y ganancias de capital (gravada). En este sentido, señaló que tratándose de una persona jurídica, rige el principio de universalidad del...
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