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A company seeking clarification must pay the social security debts of a previous company due to being declared its successor. The DGT is analysing whether the principal, surcharges, and late payment interest are deductible for Corporate Tax purposes.
Cuestión planteada Si resulta deducible en el Impuesto sobre Sociedades el gasto originado por la derivación de una deuda mantenida con la Tesorería General de la Seguridad Social por cuotas de seguridad social no abonadas por una empresa anterior, una vez que la nueva empresa es declarada sucesora y responsable solidaria de las referidas deudas teniendo en cuenta los distintos conceptos: principal de la deuda, recargo e intereses de demora.
El pago del principal no es gasto, sino un derecho de crédito frente al deudor principal, cuya posible pérdida por deterioro es deducible si se cumplen los requisitos del artículo 13.1 de la LIS. El recargo es una sanción administrativa y, por tanto, no es deducible. Los intereses de demora son gastos financieros deducibles, sujetos a los límites del artículo 16 de la LIS, siempre que se cumplan las normas de imputación temporal.
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