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An office equipment company inquired whether it could apply a deductible tax provision to cover future maintenance costs. The DGT ruled that this scenario does not qualify as a warranty provision under the Corporate Income Tax Act (LIS) and will only be deductible if it is an accounting expense that meets the requirements of accrual and correlation.
Cuestión planteada Dado que el cobro del servicio a prestar se realiza en el primer año de vida del contrato sobre el elemento a mantener, la sociedad consultante desea saber si le sería de aplicación la provisión contable, y fiscalmente deducible, contenida en el Art 14 de la Ley del Impuesto de Sociedades y su aplicabilidad al caso expuesto, mediante métodos de cálculos basados en los datos históricos de la consultante, -demostrables contablemente y analíticamente- respecto de los gastos inherentes al mantenimiento general de equipos similares.
El servicio de mantenimiento contratado es independiente de la venta y no constituye una garantía de reparación según el artículo 14.9 de la LIS. Por tanto, la provisión solo será fiscalmente deducible si tiene consideración de gasto contable y cumple los requisitos de inscripción, devengo, correlación de ingresos y gastos y justificación documental. Respecto al IVA, el devengo en servicios de tracto sucesivo ocurre cuando es exigible la parte del precio, salvo que existan pagos anticipados, en cuyo caso el devengo se produce en el momento del cobro.
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