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A company has enquired whether propane gas consumption included in its own invoice is deductible for Corporate Tax purposes. The DGT has ruled that it shall be deductible provided that the requirements for accounting entry, accrual, correlation with income, and documentary substantiation are satisfied.
Cuestión planteada 1º) 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. La imputación de dichos consumos debe realizarse mediante una regla de proporcionalidad. Asimismo, deben cumplir con lo dispuesto en el artículo 106 de la LGT respecto a la justificación mediante factura y la realidad de las operaciones.
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