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A query was raised as to whether the Administration can assess whether a company should capitalise development project costs and subsequently adjust its tax base. The Directorate General for Taxes (DGT) ruled that the Administration is empowered to interpret whether accounting standards have been correctly applied for the purpose of determining the tax base.
Cuestión planteada 1. Si la Administración tributaria puede entrar a valorar si una empresa debe activar gastos por proyectos de desarrollo y, de entender que deberían activarse, regularizar la base imponible del Impuesto sobre Sociedades.
La Administración tributaria tiene facultad para comprobar la contabilidad e interpretar si la normativa contable se ha aplicado correctamente para determinar la base imponible del Impuesto sobre Sociedades. Los gastos de investigación y desarrollo activados serán deducibles fiscalmente desde que estén en condiciones de producir ingresos, coincidiendo con su imputación a la cuenta de pérdidas y ganancias según la normativa contable. La libertad de amortización es una opción que debe ejercitarse en el plazo reglamentario de declaración y no puede rectificarse posteriormente.
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