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A professional under the direct estimation tax regime has enquired whether the purchase of Christmas lottery tickets to give as gifts to clients is deductible. The Directorate General for Taxes (DGT) has ruled that these expenses are deductible as client hospitality, provided they do not exceed 1% of the net turnover.
Cuestión planteada Deducibilidad fiscal del gasto incurrido en la adquisición de billetes de lotería para entrega como obsequio a sus clientes.
Los gastos por la adquisición de billetes de lotería para obsequiar a clientes se consideran gastos por atenciones a clientes o proveedores. Por tanto, son fiscalmente deducibles siempre que se cumplan los requisitos del artículo 15 de la LIS, con el límite del 1 por ciento del importe neto de la cifra de negocios del período impositivo.
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