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A telecommunications company has enquired whether payments made to potential customers to close deals are deductible. The DGT has ruled that they are deductible as they are considered promotional expenses rather than donations, provided that accounting and accrual requirements are met.
Cuestión planteada Si sería fiscalmente deducible a efectos del Impuesto sobre Sociedades de la consultante, el pago de las cantidades de dinero pagadas a los clientes potenciales, siempre y cuando vayan ligadas al cierre efectivo de una operación comercial.
El pago de cantidades a clientes potenciales es un gasto deducible en el Impuesto sobre Sociedades si se realiza para promocionar la venta de bienes o servicios. Para su deducibilidad, deben cumplirse las condiciones de inscripción contable, imputación por devengo y justificación documental. Estos gastos no se consideran donativos ni liberalidades según el artículo 15 de la LIS.
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