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A company has enquired whether sponsorship expenses paid to a motor racing team are deductible for Corporate Tax purposes. The DGT has ruled that these constitute deductible advertising expenses, provided that the requirements for accounting entry, accrual, correlation with income, and documentary justification are satisfied.
Cuestión planteada Si se considerarían fiscalmente deducibles todos los gastos de patrocinio al equipo a efectos del Impuesto sobre Sociedades, y en su caso si existe alguna limitación de dichos gastos o en el importe deducible de los mismo.
Los gastos de patrocinio de un equipo deportivo constituyen un gasto de publicidad. Estos son deducibles siempre que cumplan con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. Asimismo, no deben tener la consideración de gasto fiscalmente no deducible según el artículo 15 de la LIS.
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