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A company asked whether payments made via PayPal can be considered deductible expenses for Corporate Tax. The DGT responds that deductibility depends on meeting accounting recording, accrual, correlation with income, and documentary justification requirements.
Cuestión planteada 1. Dado que la consultante quiere incluir como gasto deducible en el Impuesto de Sociedades el pago que realice la persona física, se plantea si PayPal es un medio de pago que cumple el requisito de justificación necesario para ser considerado como gasto deducible.
Los gastos son deducibles siempre que cumplan con la inscripción contable, el principio de devengo, la correlación con los ingresos y la justificación documental. La suficiencia de las pruebas para gastos pagados mediante PayPal se determinará según las normas del Código Civil y la Ley de Enjuiciamiento Civil, atendiendo a lo dispuesto en el artículo 106 de la LGT. Los gastos deben estar correlacionados con la actividad para ser deducibles.
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