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The taxpayer asks whether travel expenses for meetings with publishers outside Spain are deductible and if any limits apply. The DGT responds that deductibility depends on meeting the legal requirements of accrual, accounting entry, correlation with income, and proof of the actual occurrence of the transaction.
Cuestión planteada ¿Son deducibles los gastos de viaje y estancia para asistir a reuniones con los clientes editores, celebradas fuera de España? ¿Hay algún límite cuantitativo o cualitativo?
Para que los gastos sean deducibles en el Impuesto sobre Sociedades, deben cumplir las condiciones de devengo, imputación temporal, inscripción contable y justificación. Deben estar correlacionados con la obtención de ingresos, contabilizados y justificados según el artículo 106 de la LGT. Asimismo, se debe acreditar la realidad de las operaciones mediante medios de prueba admitidos en derecho. Respecto a los gastos de preparación de artículos, estos podrían integrarse en el coste de los artículos pendientes de publicar como parte del conjunto de la actividad editorial.
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