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A company manufacturing wooden packaging has enquired whether purchasing pallets from private individuals constitutes a deductible expense. The Directorate General for Taxes (DGT) has ruled that it is deductible, provided that the requirements for accounting entry, accrual, and documentary evidence are met.
Cuestión planteada Se plantea si estas compras de palés a particulares tienen la consideración de gasto fiscalmente deducible en el Impuesto sobre Sociedades.
La compra de palés a particulares es un gasto fiscalmente deducible en el Impuesto sobre Sociedades si cumple las condiciones de inscripción contable, imputación por devengo y justificación documental. Para la justificación, se debe observar lo dispuesto en el Código de Comercio y la Ley General Tributaria, permitiendo la valoración libre de las pruebas aportadas para acreditar la realidad de las operaciones.
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