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V1419-15 ·6 May 2015 ·consulta-vinculante Medium impact
Tax

Deductibility of PayPal expenses depends on documentary justification and accounting rules

A company asked whether payments made via PayPal can be considered deductible expenses for Corporate Tax. The DGT responds that deductibility depends on meeting accounting recording, accrual, correlation with income, and documentary justification requirements.

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2015-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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