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A waste trading company has enquired whether purchases made from private individuals are deductible expenses for Corporate Tax purposes. The DGT has ruled that they are, provided that the conditions for accounting entry, accrual, and documentary justification of the transaction are satisfied.
Cuestión planteada ¿Las compras a particulares son gastos fiscalmente deducibles?
Las compras a particulares son deducibles si corresponden a operaciones reales, están correlacionadas con la obtención de ingresos y se contabilizan siguiendo los principios de devengo y correlación. Además, deben estar debidamente justificadas según el artículo 106 de la LGT y no ser gastos no deducibles por el artículo 14 del TRLIS. La realidad de la compra puede acreditarse por cualquier medio de prueba admitido en derecho.
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