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A company enquired whether the reimbursement of an AEPD fine through insurance constituted non-taxable income, given that the fine itself was a non-deductible expense. The DGT ruled that no adjustments to the accounting profit are required.
Cuestión planteada En la medida en que la sanción impuesta por la AEPD tuviera la consideración de gasto fiscalmente no deducible conforme a lo establecido en el artículo 15.c) de la LIS, ¿tendría la restitución de la misma, por parte de la compañía aseguradora, la consideración de ingreso fiscalmente no tributable en 2017?
El artículo 15.c de la LIS establece que las multas y sanciones administrativas no son gastos fiscalmente deducibles. Al no existir una norma especial que regule la indemnización recibida por un seguro para cubrir dichas sanciones, no procede practicar ajustes al resultado contable según el artículo 10.3 de la LIS.
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