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The querying entity asks whether late payment interest resulting from delays in paying Corporate Tax instalments is deductible. The DGT responds that, as these interests are financial and compensatory in nature rather than punitive, they are indeed deductible.
Cuestión planteada Si los intereses de demora son fiscalmente deducibles.
Los intereses de demora tienen un carácter financiero e indemnizatorio que los diferencia de las sanciones. No son gastos derivados de la contabilización del impuesto, ni donativos, ni actuaciones contrarias al ordenamiento jurídico. Por tanto, son deducibles como gastos financieros, sujetos a los límites del artículo 16 de la LIS. Los intereses de ejercicios anteriores se deducen en el periodo en que se registren contablemente con cargo a reservas.
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