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A company supplying pilots to airlines has requested a ruling on the deductibility of its expenses and the nature of its services. The DGT has determined that these expenses are deductible for Corporate Tax purposes provided they meet legal conditions, and that the supply of pilots constitutes a service lease rather than passenger transport.
Cuestión planteada Si los gastos ocasionados, tanto fuera como en el territorio español, son fiscalmente deducibles a efectos del Impuesto sobre Sociedades
En el Impuesto sobre Sociedades, los gastos son deducibles siempre que se hayan imputado contablemente, respeten el devengo, la correlación con los ingresos y cuenten con justificación documental, independientemente de si se originan en España o en el extranjero. Respecto al IVA, el suministro de pilotos no es transporte de pasajeros, sino un arrendamiento de servicios de personal técnico. Por tanto, la localización del servicio se rige por la regla general del artículo 69 de la Ley del IVA, según la sede del destinatario.
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