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A French company with a branch in Spain asks whether it can re-claim advertising expenses from the central office to the permanent establishment. The DGT responds that such expenses must be allocated according to the principle of full competence and a reasonable criterion, although their final deductibility will depend on internal regulations.
Cuestión planteada Si la empresa francesa puede/debe refacturar al establecimiento permanente en España un porcentaje de dichos gastos; si dichos gastos serían fiscalmente deducibles; y si, en caso afirmativo, sería correcto aplicar como criterio de reparto de esos gastos un porcentaje proporcional a la cifra de negocios del establecimiento permanente en relación con la de la casa central francesa.
Para calcular los beneficios del establecimiento permanente (EP) bajo el principio de plena competencia, es necesario tener en cuenta los gastos contraídos para sus fines, aunque se realicen en la sede central. No existe un criterio único para determinar la proporción de gastos a atribuir, debiendo emplearse un método razonable, como la relación entre el volumen de ventas del EP y el de la empresa. La deducibilidad de estos gastos se regirá por la normativa del Impuesto sobre Sociedades.
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