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A non-profit association requested clarification regarding the deductibility of late-payment interest and certain indemnities. The Directorate General for Taxes (DGT) ruled that these items constitute deductible financial expenses, subject to the limits set out in Article 16 of the Corporate Tax Act.
Cuestión planteada Si son deducibles o no, en el Impuesto sobre Sociedades de las siguientes partidas:
Los intereses de demora tributarios tienen carácter financiero y compensatorio, no sancionador, por lo que son deducibles como gastos financieros. Esto se aplica también a los intereses de demora por deudas con otras Administraciones o Entes públicos y a los derivados de operaciones comerciales. Las indemnizaciones que compensan daños sin tener naturaleza de multa, sanción o recargo también son deducibles. Todos estos gastos financieros están sujetos al límite de deducibilidad del artículo 16 de la LIS.
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