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A query was raised regarding the tax implications of failing to comply with a plan for provisioning extraordinary repairs. The DGT ruled that the situation must be regularised by repaying the previously deducted amounts plus interest.
Cuestión planteada Tratamiento fiscal del posible incumplimiento del Plan de Dotaciones de Provisiones Extraordinarias para la cobertura de la reparación extraordinaria de su instalación compleja especializada, y en concreto, si habría que realizar un ajuste en la base imponible o en la cuota del Impuesto sobre Sociedades.
La deducibilidad de las dotaciones para reparaciones extraordinarias está condicionada al cumplimiento de lo aprobado en el plan aceptado por la Administración. Ante el incumplimiento de los requisitos del plan, el sujeto pasivo debe ingresar junto con la cuota del período en que se produzca el incumplimiento la cantidad deducida en períodos anteriores, además de los intereses de demora.
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