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A tax consultancy firm has inquired whether it can deduct the payment of a client's Personal Income Tax (IRPF) penalty as a business expense. The Directorate General for Taxes (DGT) has ruled that it is not deductible because the payment does not arise from a contractual liability, but rather from a corporate decision.
Cuestión planteada Si la sanción impuesta al cliente, cuyo importe fue asumido por la sociedad que le asesoró, es deducible para determinar la base imponible del Impuesto sobre Sociedades de esta última.
El pago de sanciones de clientes asumido por la empresa solo es deducible si tiene carácter contractual, derivando del incumplimiento de obligaciones pactadas con terceros. En este caso, al asumir la sanción tras un asesoramiento legal sin que exista una responsabilidad contractual previa, el gasto no es deducible por ser una liberalidad y una sanción, según el artículo 14.1 c) y e) del TRLIS.
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