Interest incurred in the ordinary course of business is deductible with certain limitation as long as the related loan is used for business purposes. The acceptable methods to limit the interest deduction are those commonly used internationally, such as percentage of earnings before interest, taxes, depreciation, and amortisation (EBITDA), debt-to-equity ratio, or other methods.Interest on loans relating to time deposits (which income is subject to a final tax) is not deductible.Interest on loans used to buy shares where dividends to be received are not subject to income tax is also not deductible.
Question
Interest incurred in the ordinary course of business is deductible with certain limitation as long as the related loan is used for business purposes. The acceptable methods to limit the interest deduction are those commonly used internationally, such as percentage of earnings before interest, taxes, depreciation, and amortisation (EBITDA), debt-to-equity ratio, or other methods.Interest on loans relating to time deposits (which income is subject to a final tax) is not deductible.Interest on loans used to buy shares where dividends to be received are not subject to income tax is also not deductible.
Solution
Para determinar la deducibilidad de los intereses incurridos en el curso ordinario de los negocios, se deben seguir ciertos pasos y limitaciones. A continuación, se detalla el proceso paso a paso:
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Verificar el uso del préstamo: Asegúrese de que el préstamo relacionado se haya utilizado para fines comerciales. Solo los intereses de préstamos utilizados para propósitos comerciales son deducibles.
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Aplicar métodos de limitación: Utilice métodos comúnmente aceptados internacionalmente para limitar la deducción de intereses. Estos métodos pueden incluir:
- Porcentaje de EBITDA: Calcule un porcentaje de las ganancias antes de intereses, impuestos, depreciación y amortización.
- Relación deuda-capital: Determine la proporción de deuda en relación con el capital.
- Otros métodos: Considere otros métodos aceptados internacionalmente que puedan ser aplicables.
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Exclusiones específicas:
- Préstamos para depósitos a plazo: Los intereses sobre préstamos relacionados con depósitos a plazo, cuyos ingresos están sujetos a un impuesto final, no son deducibles.
- Préstamos para compra de acciones: Los intereses sobre préstamos utilizados para comprar acciones, donde los dividendos recibidos no están sujetos a impuesto sobre la renta, tampoco son deducibles.
Siguiendo estos pasos, se puede determinar correctamente la deducibilidad de los intereses incurridos en el curso ordinario de los negocios, asegurando el cumplimiento de las limitaciones y exclusiones aplicables.
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