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A professional inquired whether a payment resulting from an arbitral award, which was judicially declared null and void, constitutes a deductible expense. The DGT ruled that, as it pertains to a professional activity under the direct estimation method, the expense is deductible provided it is recognised in the accounts and does not constitute a fine or penalty.
Cuestión planteada Si el importe a satisfacer por el consultante tiene la naturaleza de gasto deducible para la determinación del rendimiento de su actividad económica.
Para las actividades económicas en estimación directa, el rendimiento neto se determina siguiendo las normas del Impuesto sobre Sociedades. El pago de una obligación derivada de un acuerdo o laudo es un gasto contable y fiscal deducible, siempre que no constituya una multa o sanción penal o administrativa. El gasto debe recogerse en la cuenta de pérdidas y ganancias según el Código de Comercio y el Plan General de Contabilidad.
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