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An audiovisual producer asks whether expenses on masks, gel and tests for COVID-19 can be included in the base of deduction under article 36.2 of the Corporate Income Tax Law. The DGT responds that such expenses cannot be included as they are not directly related to production but are preventive health measures.
Cuestión planteada Si los gastos enunciados formarán parte de la base de deducción prevista en el artículo 36.2 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Los gastos en mascarillas, gel hidroalcohólico, guantes, pantallas y test de detección de COVID-19 no forman parte de la base de la deducción del artículo 36.2 de la LIS. Esto se debe a que dichos gastos no están directamente relacionados con la producción, sino que responden a medidas de prevención y contención de la crisis sanitaria. No obstante, estos gastos podrán ser fiscalmente deducibles en el Impuesto sobre Sociedades si cumplen los requisitos generales de imputación contable, devengo y justificación.
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