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A company managing collections via a mobile app has enquired whether the discounts it offers to encourage app usage are deductible for Corporate Tax purposes and how they should be documented. The DGT has ruled that they are deductible provided that the conditions of accounting entry, accrual, correlation with income, and documentary substantiation are satisfied.
Cuestión planteada ¿Este descuento, es un gasto deducible en el Impuesto sobre Sociedades? ¿Cómo se debe documentar?
Los gastos por descuentos para promocionar la venta de bienes o servicios no se consideran liberalidades y son deducibles. Para su deducibilidad, deben cumplir con la inscripción contable, la imputación por devengo, la correlación con los ingresos y la debida justificación documental. La documentación debe seguir lo previsto en el Código de Comercio y la Ley General Tributaria, priorizando la factura para justificar la operación.
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