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A market research firm enquired whether small incentives paid to consumers in focus groups are tax-deductible. The DGT ruled that they are, provided they are part of the company's business activity and meet all registration and substantiation requirements.
Cuestión planteada Si la gratificación que se paga a los participantes en las reuniones de consumidores tiene la consideración de gasto fiscalmente deducible en el Impuesto sobre Sociedades.
Las gratificaciones a participantes en reuniones de consumidores son un gasto fiscalmente deducible en el Impuesto sobre Sociedades si las reuniones forman parte de la actividad de la empresa. Para su deducibilidad, deben cumplirse los requisitos de registro, justificación e imputación temporal previstos en el TRLIS. En el IRPF, estas cantidades se califican como ganancias patrimoniales si la participación es circunstancial y no deriva de una relación laboral o profesional.
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