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A joint venture (UTE) enquired whether it could create an accounting provision for the obligation to replace plant components and if such an expense would be deductible for Corporate Tax purposes. The Directorate General for Taxes (DGT) ruled that if the obligation constitutes a contingent liability rather than a real liability, it must not be recorded in the accounts and, consequently, is not tax-deductible.
Cuestión planteada Se plantea si la entidad consultante puede dotar, contablemente, una provisión para cubrir las responsabilidades derivadas de la obligación de sustituir los elementos de la planta cuando sea necesario y si dicha provisión tendría la consideración de fiscalmente deducible en el Impuesto sobre Sociedades. Finalmente, se plantea si la deducibilidad fiscal de dicho gasto contable está sometida a alguna obligación formal.
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