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A truffle production company has requested clarification regarding the tax treatment of expenses, depreciation, and subsidies in its business activities. The Directorate General of Taxes (DGT) clarifies that the taxable base is calculated by adjusting the accounting profit and refers to the current regulations applicable to each specific concept.
Cuestión planteada En relación con los gastos incurridos, las amortizaciones y las subvenciones se plantean las siguientes cuestiones:
La base imponible del Impuesto sobre Sociedades se determina partiendo del resultado de la cuenta de pérdidas y ganancias, corregido según la LIS. Los ingresos y gastos se imputan al periodo de su devengo siguiendo la normativa contable. Las amortizaciones son deducibles si corresponden a la depreciación efectiva del inmovilizado. Las subvenciones siguen el criterio de imputación contable y no se imputan como adquisiciones a título lucrativo.
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