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The taxpayer asks whether late payment interest arising from a settlement agreement is deductible for Corporate Tax purposes. The DGT rules that it is deductible due to its financial and compensatory nature, but remains subject to the limits set out in Article 16 of the Corporate Tax Act.
Cuestión planteada Si se considera gasto deducible en el Impuesto sobre Sociedades del ejercicio 2016, el importe de los intereses de demora señalados, y si se opinase que la deducibilidad es procedente en ejercicios anteriores, cómo debería operara para lograr tal fin.
Los intereses de demora tienen carácter financiero e indemnizatorio, diferenciándose de la sanción que es punitiva. Al no estar incluidos en las exclusiones del artículo 15 de la LIS, son fiscalmente deducibles. No obstante, están sujetos a los límites de deducibilidad de los gastos financieros del artículo 16 de la LIS. En cuanto a su imputación, los intereses de ejercicios anteriores son deducibles en el periodo en que se registren contablemente con cargo a reservas, según el artículo 11.3 de la LIS.
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