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The taxpayer inquired whether late payment interest arising from a tax assessment is deductible for Corporation Tax purposes. The DGT ruled that such interest constitutes deductible financial expenses, subject to the standard limits on the deductibility of financial expenses.
Cuestión planteada Si es deducible en el Impuesto sobre Sociedades del ejercicio 2016 el completo importe soportado por los intereses de demora antes referidos, y, si se opinase que la deducibilidad es procedente en ejercicios anteriores, ¿cómo debería operar para lograr tal fin?
Los intereses de demora tributarios tienen un carácter financiero y compensatorio, no sancionador, por lo que son fiscalmente deducibles. Al ser gastos financieros, están sujetos a los límites de deducibilidad del artículo 16 de la LIS. Si se registran en una cuenta de reservas por error contable, serán deducibles en el periodo en que se registren con cargo a dichas reservas, siempre que no suponga una tributación inferior y respetando el límite de gastos financieros.
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