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V0675-22 29 March 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · ajuste extracontable

Positive adjustment for surcharges must be made in the period the expense is recorded in the accounts

The query asks whether surcharges for late payment or late filing must be adjusted in the year of notification or the year of payment. The DGT rules that the adjustment must be made in the tax period in which the accounting entry for the expense was recorded.

The question raised

Question posed: Whether the positive adjustment to the Corporate Income Tax taxable base must be made in the year in which the notification of the corresponding surcharge is received or in the year in which the payment thereof is made.

The DGT's ruling

Surcharges from the enforcement period and for late filing without prior request are not tax-deductible expenses pursuant to Article 15.c) of the LIS. Therefore, a positive extra-accounting adjustment must be made in the tax period in which the accounting entry for the expense corresponding to such surcharges has taken place.

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