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A company has enquired whether expenses incurred by a property used for short-term tourist accommodation are deductible for Corporate Tax purposes. The DGT has ruled that they shall be deductible provided they satisfy the requirements of accounting recognition, accrual, correlation with income, and documentary evidence.
Question posed: Whether expenses incurred by the company related to the property intended for short-term tourist accommodation are deductible for Corporate Income Tax purposes.
Expenses relating to the development of commercial activity are tax deductible if they comply with the conditions of accounting registration, accrual basis, correlation with income, and documentary justification. Furthermore, they must correspond to real operations and not be classified as non-deductible by specific provisions of the Corporate Income Tax Act. The Tax Administration shall assess the evidence provided to certify the reality of the operation.
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