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A community of common lands has requested clarification on whether expenses related to patron saint festivals, social clubs, or cemeteries can reduce its tax base. The Directorate General for Taxes (DGT) indicates that while these expenses are not deductible as current expenses, they could qualify for the special reduction if they are considered public services of social interest that benefit the community.
Cuestión planteada 1. Posibilidad de reducir la base imponible en el importe de los gastos para la celebración de las fiestas patronales, considerándolos como servicios públicos que benefician a una colectividad.
Los gastos en fiestas patronales, acondicionamiento de locales sociales o de iglesias y cementerios no son fiscalmente deducibles como gastos corrientes. No obstante, bajo el artículo 112 de la LIS, podrían permitir la reducción de la base imponible si se consideran financiación de servicios públicos de interés social. Para ello, deben beneficiar a la colectividad en su conjunto y no a individuos o entidades privadas de forma singular.
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