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A company has requested a ruling on whether invoices issued by a director who withdrew funds without consideration are deductible. The DGT has determined that, in the event of potential misappropriation, the company must record the loss as an exceptional expense, which shall be tax-deductible.
Cuestión planteada ¿Se deben imputar los importes de las facturas como gasto deducible en el Impuesto sobre Sociedades?
El gasto excepcional derivado de la sustracción indebida de cantidades por parte del administrador único es deducible en el Impuesto sobre Sociedades. Dicho gasto debe imputarse en el periodo impositivo del ejercicio en que se produzca la detracción indebida. Si posteriormente la sociedad recupera las cantidades por sentencia o cualquier otro medio, deberá registrar el ingreso y tributar por él en el periodo en que se reconozca el derecho a percibirlo.
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