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A conservation urban entity has requested clarification on whether its operating expenses are deductible for Corporation Tax purposes. The DGT has determined that, by carrying out an economic exploitation activity, the entity is subject to the tax and its expenses are deductible provided they meet the requirements of accounting registration, accrual, correlation, and substantiation.
Cuestión planteada - Si los gastos, en los que incurre la entidad consultante para el cumplimiento de sus funciones, son deducibles en el Impuesto sobre Sociedades.
La entidad es sujeto pasivo del Impuesto sobre Sociedades al realizar una explotación económica de servicios de conservación. Los gastos son deducibles siempre que se hayan imputado contablemente, se respeten las reglas de devengo y correlación, cuenten con justificación documental y no sean gastos específicamente no deducibles. En entidades parcialmente exentas, los gastos imputables exclusivamente a rentas exentas no son deducibles.
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