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A company has requested clarification on whether the fee paid for a change in shareholding of a taxi licence should be treated as a direct deductible expense or an amortisable expense. The Directorate General for Taxes (DGT) has ruled that the allocation to the tax base shall be determined according to accounting criteria.
Cuestión planteada Si la citada tasa debe ser gasto deducible imputable directamente a la cuenta de resultados del ejercicio o bien debe activarse y por ende aplicar el gasto amortizado.
La DGT manifiesta que no es competente para contestar cuestiones de índole contable. Establece que la imputación en la base imponible del Impuesto sobre Sociedades del pago de la tasa se efectuará con arreglo al criterio de imputación contable, siempre que el obligado al pago sea la entidad consultante, al no existir una especialidad en la normativa del impuesto para este tipo de operaciones.
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