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A company has queried whether purchasing gold coins to give as gifts to clients or suppliers constitutes a deductible expense for Corporate Tax purposes. The Directorate General of Taxes (DGT) has ruled that such expenses may be deductible, provided they meet general requirements and are limited to 1% of the company's turnover.
Cuestión planteada Si la compra de oro por parte de la consultante para su utilización como atención a clientes o proveedores puede ser considerado como gasto deducible en el Impuesto sobre Sociedades.
El gasto por atenciones a clientes o proveedores es deducible siempre que cumpla con la inscripción contable, el devengo, la justificación documental y no sea un gasto no deducible por precepto específico. En el caso de obsequios para fidelizar, la deducibilidad está sujeta a que se pruebe su finalidad y queda limitada al 1% del importe neto de la cifra de negocios del período impositivo.
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