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An entity with VAT-exempt activities has enquired whether input VAT that cannot be deducted from its expenses and purchases is deductible for Corporation Tax purposes. The DGT has ruled that, in the absence of specific regulations, non-deductible VAT is incorporated into the cost of goods or services and follows the deductibility of the principal expense.
Cuestión planteada Si las cuotas de IVA soportado no deducible en gastos corrientes y en las adquisiciones de bienes son gasto deducible a efectos del Impuesto sobre Sociedades.
La base imponible del Impuesto sobre Sociedades se determina a partir del resultado contable corregido por la LIS. Según el Plan General de Contabilidad, el IVA soportado no deducible forma parte del precio de adquisición de activos y servicios. Al no existir una norma específica en la LIS, dicho IVA será deducible para determinar la base imponible siempre que el gasto original sea deducible conforme a la ley.
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