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A query was raised regarding whether amounts paid between members of a consortium to offset additional goods and services are deductible for Corporate Tax purposes. The DGT ruled that these amounts are deductible expenses provided they comply with general deductibility rules and the corresponding income is included in the tax base.
Cuestión planteada A efectos del Impuesto sobre Sociedades, si los importes satisfechos por los miembros del consorcio a otros miembros del consorcio, para compensar los bienes y servicios adicionales comprometidos con el cliente, tendrán la consideración de gasto fiscalmente deducible. Y si los citados importes deberán ser imputados por los miembros del consorcio en el período impositivo en que estos se devenguen.
Los ingresos contables devengados por los miembros del consorcio que son asumidos por otros miembros deben incluirse en su base imponible. Los gastos incurridos para cubrir dichos bienes y servicios adicionales serán fiscalmente deducibles si cumplen las condiciones de inscripción contable, imputación por devengo, justificación documental y no sean considerados no deducibles por la LIS. En caso de existir vinculación, las operaciones deben valorarse a valor de mercado.
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