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The consultant asks whether costs for distributing loyalty cards to promote a shopping centre are deductible. The DGT responds that such expenses are deductible as customer-related expenses, provided they meet accounting registration, accrual, correlation with revenue, and documentary justification requirements.
Cuestión planteada 1º) Si el gasto de promoción comercial del centro que representa la fidelización de este tipo de clientela de los autocares mediante la entrega gratuita de estas tarjetas es un gasto fiscalmente deducible a los efectos del Impuesto sobre Sociedades.
Los gastos de promoción comercial y fidelización de clientela son fiscalmente deducibles siempre que cumplan con la inscripción contable, el devengo, la correlación con los ingresos y la justificación documental. Estos gastos se consideran atenciones a clientes y proveedores, por lo que están sujetos a los límites establecidos en el artículo 15 de la LIS. Además, deben cumplir con las obligaciones de contabilidad y conservación de documentos previstas en el Código de Comercio y la LGT.
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