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A company asked whether provisions for ITPAJD bonus regularization and associated interest penalties are deductible under Corporate Tax. The DGT states that the ITPAJD fee must be included in the property acquisition cost and is not a deductible expense, whereas interest penalties may be deductible if recorded as financial expenses.
Cuestión planteada 1. Si, de acuerdo con el artículo 14 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, la provisión contabilizada por la consultante en el ejercicio 2015/2016 (en concepto de cuota de Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados y en concepto de interés de demora) puede considerarse como deducible a los efectos del Impuesto sobre Sociedades en dicho ejercicio, al no poder calificarse como una provisión derivada de obligaciones implícitas o tácitas, sino derivada de una disposición legal.
La cuota del ITPAJD debe formar parte del precio de adquisición del inmueble, por lo que no tiene consideración de gasto fiscalmente deducible. Los intereses de demora por dicha cuota, si se registran contablemente como gastos financieros por un cambio de estimación, resultarían fiscalmente deducibles en el periodo impositivo correspondiente. Esto queda sujeto a la limitación de deducibilidad de gastos financieros del artículo 16 de la LIS.
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