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An insurance agency has requested clarification regarding the tax base, the deductibility of expenses, and the offsetting of losses for Corporate Tax. The DGT explains the rules for temporal imputation and deductibility, clarifying that specific accounting treatments fall outside its jurisdiction.
Cuestión planteada - Tributación de dichas operaciones en el Impuesto sobre Sociedades. En particular: cuál sería la base imponible; gastos que se pueden deducir; si se pueden compensar las pérdidas que se puedan derivar en alguna operación o existe límite para dicha compensación; si hay que realizar algún trámite o declaración además de la correspondiente declaración del Impuesto sobre Sociedades.
La base imponible se calcula corrigiendo el resultado contable según el método de estimación directa. Los gastos son deducibles si se han imputado contablemente, respetan el devengo, la correlación con los ingresos y cuentan con justificación documental, siempre que no sean fiscalmente no deducibles. La reversión de gastos no deducibles no se integra en la base imponible.
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