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A dental clinic has enquired whether it can deduct leasing payments for a vehicle acquired by the company for professional travel. The Directorate General for Taxes (DGT) has ruled that the expense is deductible provided the vehicle is used for business activities and complies with accounting, accrual, and substantiation requirements.
Cuestión planteada Si es posible adquirir dicho vehículo a nombre de la sociedad y deducir las cuotas de renting a partir del momento en que realmente su uso sea útil a la clínica en la realización de sus actividad. En caso contrario, la cuota la asumirían las socias particularmente y no se deduciría en la sociedad, o bien, se estimaría un porcentaje de uso por parte de la sociedad y sólo se deduciría ese porcentaje de la cuota de renting.
El gasto por renting será fiscalmente deducible en el Impuesto sobre Sociedades siempre que el vehículo se utilice para el desarrollo de la actividad de la entidad. Para ello, debe cumplir las condiciones de inscripción contable, imputación por devengo y justificación documental, y no estar catalogado como gasto no deducible por la LIS.
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