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A forestry company inquired whether payments made to unregistered private collectors are deductible for Corporate Tax purposes. The Directorate General for Tax (DGT) ruled that these expenses are deductible provided that the rules regarding accounting entries, accrual, and documentary substantiation are satisfied.
Cuestión planteada Si estos gastos son deducibles en el Impuesto sobre Sociedades.
Los gastos son deducibles siempre que cumplan las condiciones de inscripción contable, imputación por devengo y justificación documental, y no sean considerados no deducibles por el artículo 15 de la LIS. La entidad debe llevar una contabilidad ordenada y conservar los justificantes para acreditar la realidad de las operaciones. Aunque la factura es el medio de prueba prioritario, ante un cuestionamiento de la Administración, el contribuyente debe aportar pruebas sobre la existencia real de las operaciones.
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