TFL Vsebine / Revija SIR*IUS

The share of a qualified shareholder in the capital for the purposes of thin capitalization

Pri uporabi pravil o tanki kapitalizaciji se pojavljajo praktična vprašanja. Nekatera so že pojasnili in nanje odgovorili davčni organ ali posamezni avtorji strokovnih prispevkov. Na nekaj vprašanj, ki so v praksi zelo pomembna in zelo vplivajo na davčno osnovo, pa še vedno ni ustreznih odgovorov. Zato je v članku obravnavano vprašanje o razmerju med drugim in prvim odstavkom 32. člena ZDDPO-2: ali se res lahko uporabi pravilo po drugem odstavku 32. člena ZDDPO-2 (ko se posojilo sestrskih družb pripiše kvalificiranemu družbeniku), če se takšna povezana (sestrska) oseba že sama šteje za kvalificiranega družbenika po prvem odstavku 32. člena ZDDPO-2. Prav tako v članku obravnavamo vprašanje, kako obravnavati delež kvalificiranega družbenika v kapitalu, kadar gre za več posojil znotraj skupine, oziroma konkretno, kadar več med seboj vertikalno oddaljenih posrednih ali neposrednih družbenikov hkrati da posojilo davčnemu zavezancu.

Practical questions arise when applying thin capitalization rules. Some have already been clarified and answered by the tax authority or individual authors. However, some questions, which are very important in practice and have a major impact on the tax base, have still not been adequately answered. Thus, the article will address the question of what is the relationship between the second and the first paragraph of Article 32 of the Slovenian Corporate Income Tax Act (CITA)? Is it really possible to apply the rule under the second paragraph of Article 32 of CITA (when the loan to sister companies is attributed to a qualified shareholder), if such a related person (sister company) already considers itself a qualified shareholder under the first paragraph of Article 32 of CITA? The question of how to deal with a shareholder's share in the capital in cases where there are several loans within the group, specifically when several, vertically distant indirect or direct shareholders at the same time give a loan to a taxpayer, will also be addressed. Key words