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A company enquired whether late-payment interest arising from tax inspection reports is deductible for Corporation Tax purposes. The DGT ruled that it is deductible as it is of a financial nature rather than a punitive one.
Cuestión planteada Si los intereses de demora derivados de las mencionadas actas son deducibles a efectos del Impuesto sobre Sociedades.
Los intereses de demora tributarios tienen un carácter financiero y compensatorio, no sancionador, por lo que no encajan en las exclusiones de deducibilidad del artículo 15 de la LIS. Al ser gastos financieros según la normativa contable, su deducibilidad en el Impuesto sobre Sociedades se rige por lo establecido en el artículo 10.3 de la LIS. No obstante, su deducción está sujeta a los límites de los gastos financieros netos del artículo 16 de la LIS y a las reglas de imputación temporal del artículo 11.3 de la LIS.
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