Un dictamen de la autoridad fiscal referido a la posibilidad de deducir intereses
Author | Walter C. Keiniger,Gabriel Gotlib |
Published date | 30 April 2004 |
Date | 30 April 2004 |
Law Firm | Marval O'Farrell Mairal |
En el Dictamen (DAT) Nº 62/03 la autoridad fiscal se pronunció por la no deducibilidad de los intereses financieros de préstamos obtenidos por un contribuyente, con la finalidad de adquirir acciones de otra sociedad. Se trataba de una sociedad argentina que recurrió a un “préstamo puente” y a un “convenio de crédito bancario” para adquirir las acciones de otra sociedad argentina. Una vez adquiridas tales acciones, el contribuyente canceló el endeudamiento señalado mediante la emisión de obligaciones negociables, es decir, mediante un tipo de empréstito diferente. Luego, absorbió mediante un proceso de fusión libre de impuestos, a la sociedad cuyas acciones había adquirido.
El pronunciamiento señala que, como regla general, los gastos son deducibles cuando “son inherentes al giro del negocio y tienen vinculación estrecha con la obtención de la ganancia que se busca determinar”. Por otra parte, se refiere al requisito de “mantenimiento de actividad” de las fusiones libres de impuestos, y señala que si bien no se desprende de las actuaciones cuáles eran las actividades de la sociedad absorbente y de la absorbida, en el caso de que “tales actividades difieran -siendo por ejemplo en sus orígenes inversionista la primera y operativa o comercial la segunda- a la fusión en cuestión no le hubiera correspondido los beneficios dispuestos para las reorganizaciones”.
Con remisión a un dictamen anterior, la autoridad fiscal señaló que “el endeudamiento para la adquisición por parte de la empresa inversora del paquete accionario de la empresa que posteriormente se absorberá, no responde a la actividad de la sociedad continuadora (operativa), por lo tanto, admitir su deducción implicaría no respetar lo dispuesto por el artículo 80 de la ley del tributo, atento que los gastos objeto de estudio no poseen la...
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