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An administrative agency has consulted whether it can deduct as an expense payments made on behalf of its clients that have not yet been recovered. The DGT responds that, as these are disbursements, the failure to collect the amount does not generate an expense for the entity.
Question raised: It is asked whether it is appropriate to impute as an expense these delegated payments made on behalf of clients that have not been collected.
The failure to collect items that are disbursements on behalf of clients does not determine the existence of an expense for the consulting entity. Therefore, said failure to collect has no impact on the company's tax base.
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