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A company has enquired whether the rent for an industrial warehouse is deductible for Corporation Tax purposes, given that the contract prohibits subletting to the company that manages its orders. The DGT has ruled that the expense is deductible provided it complies with regulations regarding accounting entries, accrual, and documentary evidence.
Cuestión planteada Se plantea si el importe del arrendamiento que la sociedad consultante abona al propietario del local es gasto deducible para determinar la base imponible del Impuesto sobre Sociedades, teniendo en cuenta que el contrato de arrendamiento no permite el subarriendo, lo que impide repercutir ese gasto a la sociedad que presta servicios de gestión de pedidos con carácter retribuido.
Los gastos por arrendamiento de la nave industrial serán fiscalmente deducibles siempre que cumplan los requisitos de inscripción contable, devengo y justificación documental. Asimismo, no deben tener la consideración de gastos fiscalmente no deducibles según el artículo 15 de la LIS.
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