Las magnitudes a que se refiere el artículo 9 apartado sexto de la Ley 16/2012, en orden a aplicar el coeficiente en función del endeudamiento del contribuyente, ¿son magnitudes contables o fiscales?
Las referencias a patrimonio neto, pasivo total, derechos de crédito y tesorería son magnitudes contables y deben entenderse por las mismas conforme a lo previsto en el código de comercio y normas de desarrollo.
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