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The consultant asks whether foreign taxes are deductible if income does not arise from economic activity abroad. The DGT responds that only taxes not deductible under the full quota and relating to economic activities in the source state are deductible as expenses.
Cuestión planteada Tratamiento a efectos del Impuesto sobre Sociedades de los gastos en concepto de impuestos pagados en el exterior. Concretamente, si las actividades que originan el pago de impuestos en el exterior tienen la consideración de actividad económica en el sentido del artículo 31.2 de la LIS y, por tanto, los impuestos pagados en el exterior tienen la consideración de gasto fiscalmente deducible para determinar la base imponible del IS.
El importe del impuesto satisfecho en el extranjero que no sea objeto de deducción en la cuota íntegra será gasto deducible solo si se corresponde con la realización de actividades económicas en el Estado de la fuente. En el caso concreto, al no disponer la sociedad de personal ni establecimientos fijos en los países donde presta servicios, no realiza actividad económica en el Estado de la fuente. Por tanto, el exceso de impuesto no deducible en la cuota no será fiscalmente deducible en el Impuesto sobre Sociedades.
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