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A company managing a solar thermal power plant has enquired whether propane gas consumption expenses are deductible even if they are offset against its own supply invoice. The Directorate General for Taxes (DGT) has ruled that the expense is deductible provided it complies with accounting regulations, accrual principles, the correlation principle between income and expenses, and documentary justification.
Cuestión planteada Si los consumos de gas propano que actualmente se incluye en su propia factura emitida descontado del total de la factura el importe del consumo, sería fiscalmente deducible a efectos del Impuesto sobre Sociedades o sería necesario que sea la comunidad de propietarios la que emita una factura por el consumo de gas propano que suministra a la planta térmica.
Los gastos por consumo de gas serán fiscalmente deducibles si cumplen los requisitos de inscripción contable, devengo, correlación entre ingresos y gastos y justificación documental. Además, no deben ser considerados gastos no deducibles según el artículo 15 de la LIS. La imputación de dichos consumos debe realizarse mediante una regla de proporcionalidad.
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