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A transport intermediation company asks about the deductibility of fuel expenses and VAT treatment when supplying fuel to subcontracted transporters. The DGT confirms that such expenses are deductible under certain conditions and that supplying fuel constitutes a supply of goods subject to VAT.
Cuestión planteada Deducibilidad del gasto de combustible en materia de Impuesto sobre Sociedades.
En el Impuesto sobre Sociedades, los gastos de combustible son deducibles siempre que cumplan los requisitos de inscripción contable, devengo y justificación documental, y no sean gastos no deducibles según el artículo 15 de la LIS. En cuanto al IVA, el suministro de combustible a transportistas es una entrega de bienes sujeta al impuesto, debiendo la consultante repercutir el tipo general del 21%. La consultante podrá deducir las cuotas soportadas en la adquisición de dicho combustible si cumple los requisitos del Título VIII de la Ley del IVA.
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