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A supermarket chain inquired whether the payment of Property Tax (IBI) for leased premises constitutes a deductible expense for Corporation Tax. The Directorate General for Taxes (DGT) ruled that it is deductible provided it is a requirement under the lease agreement and meets all accounting and substantiation requirements.
Cuestión planteada Se plantea el consultante si constituiría un gasto fiscalmente deducible en el Impuesto sobre Sociedades el pago del Impuesto sobre Bienes Inmuebles que realiza la entidad consultante al Ayuntamiento.
El pago del IBI es fiscalmente deducible siempre que se cumplan las condiciones de inscripción contable, imputación por devengo, correlación con los ingresos y justificación documental. En este caso concreto, el gasto será deducible en la medida en que su pago proceda de una obligación establecida contractualmente en el contrato de arrendamiento. La Administración podrá comprobar la realidad de la operación y la valoración de las pruebas.
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