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A professional firm enquired whether it could deduct expenses incurred by its partners (self-employed individuals) that are issued in the name of the natural person. The DGT ruled that these are deductible provided they meet registration and accrual requirements, and are invoiced as services provided by the self-employed individuals.
Cuestión planteada 1º) Si los citados gastos pueden cargarse directamente a la sociedad, y ser fiscalmente deducibles a los efectos del Impuesto sobre Sociedades.
Los gastos de la entidad serán deducibles si cumplen los requisitos de inscripción contable, devengo y justificación documental, y no son gastos no deducibles según la LIS. En el caso de visados y otros gastos, si el profesional actúa en nombre propio, debe figurar como destinatario, pero si actúa por cuenta de la empresa, debe añadirse la mención a la entidad como destinatario para acreditar el derecho a la deducción.
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