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A company has enquired whether late payment interest, VAT instalments, and costs arising from a criminal conviction are deductible for Corporate Tax. The Directorate-General for Taxes (DGT) has ruled that these items are deductible, subject to certain conditions and limits.
Cuestión planteada Si serían deducibles en el Impuesto sobre Sociedades correspondiente al 2015, las cantidades pagadas por intereses, por cuotas de IVA y por condena en costas.
Los intereses de demora son gastos financieros deducibles sujetos a los límites del artículo 16 de la LIS y a las reglas de imputación temporal. Las cuotas de IVA son deducibles si en su devengo eran gastos contables no deducibles en el IVA y siempre que no correspondan a un ejercicio prescrito. Las costas procesales derivadas de un proceso penal son deducibles al no ser multas ni sanciones.
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