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The query asks whether late payment interest recorded in reserves following an inspection report is tax-deductible. The DGT rules that, as these interests are financial and compensatory in nature rather than punitive, they are deductible.
Cuestión planteada Si se considera gasto deducible la contabilización a reservas de los intereses de demora con motivo del acta.
Los intereses de demora tienen un carácter financiero e indemnizatorio, diferenciándose de la sanción que tiene finalidad punitiva. No son gastos derivados de la contabilización del Impuesto sobre Sociedades, ni donativos, ni actuaciones contrarias al ordenamiento jurídico. Por tanto, son deducibles, aunque sujetos a los límites de los gastos financieros del artículo 16 de la LIS. Los intereses de ejercicios anteriores registrados con cargo a reservas son deducibles en el periodo en que se registren contablemente.
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