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A company has enquired whether excess VAT that must be paid following an inspection, and which cannot be recovered from customers, is a deductible expense for Corporation Tax. The Directorate-General for Tax (DGT) has ruled that it is deductible provided it is recorded as an accounting expense and meets the requirements for accrual and substantiation.
Cuestión planteada Si la cantidad no devuelta y la que se ha ingresado de más como consecuencia de la liquidación, y que no se puede pedir a los clientes, es un mayor gasto deducible a efectos del Impuesto sobre Sociedades. Y en su caso, si se puede dar el gasto en el periodo impositivo 2013, o cuando se resuelva el recurso.
El mayor IVA devengado que no puede ser objeto de recuperación y se registra como gasto contable será fiscalmente deducible en el Impuesto sobre Sociedades. Para ello, debe cumplir las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. Asimismo, no debe ser un gasto fiscalmente no deducible por aplicación de algún precepto específico del TRLIS.
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