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A company has enquired whether amortisation expenses recorded in the reserves account can be deducted for Corporate Tax purposes. The DGT has ruled that these expenses are deductible in the financial year in which they are accounted for, provided they do not relate to periods that have already become time-barred.
Cuestión planteada Si los gastos de amortización que fueron imputados contablemente en una cuenta de reservas de acuerdo con lo establecido en el Plan General de Contabilidad, podrían ser objeto de deducción en la base imponible del Impuesto sobre Sociedades, mediante la presentación de una declaración complementaria del ejercicio en que se realizó el ajuste en reservas.
Según el artículo 19.3 del TRLIS, los gastos imputados contablemente en la cuenta de reservas en un periodo posterior al de su devengo se integrarán en la base imponible del ejercicio en que se realice la imputación contable. No obstante, esta deducción está supeditada a que el gasto no proceda de un ejercicio ya prescrito por la Administración. Por tanto, se puede instar la rectificación en el periodo en que se realizó la anotación en reservas, siendo deducible la amortización de los ejercicios no prescritos.
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