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A casino company has requested a ruling on the deductibility of customer promotion expenses. The DGT has ruled that these expenses are deductible provided they meet the requirements of accounting entry, accrual, correlation with income, and documentary justification.
Cuestión planteada Cuál sería el tratamiento fiscal aplicable a efectos del Impuesto sobre Sociedades, en relación a los gastos incurridos por la entidad consultante en promociones, sobre la base de que los referidos gastos se realizan con el único objetivo de promocionar las actividades de la entidad.
Los gastos para proporcionar consumiciones o entradas a eventos con el fin de promocionar la participación en juegos de azar son deducibles. Se entiende que el precio pagado por el cliente incluye estos servicios para promocionar la actividad, siempre que no se satisfagan cantidades específicas por los mismos. Para su deducibilidad, deben cumplir con la inscripción contable, el devengo, la correlación de ingresos y gastos, y la debida justificación documental mediante facturas y otros medios de prueba.
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