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A lottery company asks whether vehicle and travel costs (meals, parking, etc.) can be deducted from Corporate Tax. The DGT responds that such expenses are deductible provided they meet accounting recording, accrual, documentary justification, and are not expressly non-deductible by law.
Cuestión planteada 1. Si la entidad consultante puede deducirse en el Impuesto sobre Sociedades los gastos asociados al vehículo y los gastos asociados a dichos desplazamientes como comidas, parking, etc.
En el Impuesto sobre Sociedades, los gastos de utilización de vehículo y desplazamientos son deducibles si cumplen los requisitos de inscripción contable, devengo y justificación documental, y no tienen la consideración de gasto no deducible. Para el IVA, los vehículos de turismo tienen una presunción de afectación del 50%, salvo que se acredite un grado distinto. Los gastos de hostelería son deducibles en el IVA si tienen consideración de gasto deducible en el Impuesto sobre Sociedades.
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