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An association working with minors inquired whether expenses for rent, food, and furniture are deductible for Corporate Tax purposes. The DGT ruled that deductibility depends on whether the expenses relate to exempt income and whether accounting and justification requirements are met.
Cuestión planteada - Si se consideran estos gastos fiscalmente deducibles en el Impuesto sobre Sociedades.
Los gastos no serán deducibles si se imputan exclusivamente a rentas exentas o si constituyen aplicación de resultados. Para que un gasto sea deducible, debe estar debidamente contabilizado, imputado por devengo, correlacionado con los ingresos y justificado, preferentemente mediante factura. En caso de que la Administración cuestione la realidad de la operación, el contribuyente debe aportar otros medios de prueba.
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