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A service station has inquired whether the accounting loss resulting from the rejection of a claim for energy product rebates is deductible for Corporate Tax. The Directorate General for Taxes (DGT) has ruled that such a loss is included in the taxable base during the period in which it is recorded in the accounts.
Cuestión planteada Si el deterioro patrimonial producido por la inadmisión de la solicitud de devolución, es fiscalmente deducible como pérdidas en el impuesto de sociedades del ejercicio 2022.
La pérdida contable derivada de la baja definitiva del crédito frente a la Hacienda Pública, por la inadmisión de la solicitud de devolución, se integrará en la base imponible del periodo impositivo en que deba registrarse en la cuenta de pérdidas y ganancias, siguiendo el criterio de devengo de los artículos 10.3 y 11 de la LIS.
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