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A solar panel installation company has requested guidance on how to provide documentary evidence for its expenses. The Directorate General for Taxes (DGT) has ruled that accounting expenses are deductible provided they meet the requirements of registration, accrual, correlation, and justification, and that the method for proving their reality is a matter of fact.
Cuestión planteada Si a efectos del Impuesto sobre Sociedades,
Todo gasto contable es fiscalmente deducible si cumple las condiciones de inscripción contable, imputación por devengo, correlación con ingresos y justificación documental, sin que existan preceptos específicos que lo excluyan. La justificación documental es una cuestión de hecho que debe acreditarse por cualquier medio admitido en Derecho. Corresponde al interesado presentar los medios de prueba que sirvan para justificar los gastos, los cuales serán valorados por la Administración.
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