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The entity inquired whether late-payment interest arising from a Corporation Tax assessment is deductible. The DGT ruled that such interest is financial and compensatory in nature, rather than punitive, and is therefore deductible.
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 son gastos financieros deducibles, ya que no son sanciones, ni recargos, ni gastos derivados de la contabilización del impuesto, ni actuaciones contrarias al ordenamiento. Su deducibilidad está sujeta a los límites de los gastos financieros netos del artículo 16 de la LIS. Si se registran en reservas por error contable, son deducibles en el periodo en que se registren con cargo a dichas reservas, según el artículo 11.3 de la LIS.
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