{"id":10529,"date":"2021-02-18T22:29:18","date_gmt":"2021-02-18T22:29:18","guid":{"rendered":"https:\/\/centregestor.es\/?p=10529"},"modified":"2021-02-18T22:29:18","modified_gmt":"2021-02-18T22:29:18","slug":"el-suprem-confirma-la-deduibilitat-dels-interessos-de-demora-en-limpost-sobre-societats-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/el-suprem-confirma-la-deduibilitat-dels-interessos-de-demora-en-limpost-sobre-societats-2\/","title":{"rendered":"El Suprem confirma la dedu\u00efbilitat dels interessos de demora en l&#8217;impost sobre societats"},"content":{"rendered":"<p>L&#8217;informem que en una recent sent\u00e8ncia del 8 de febrer de 2020, el Tribunal Suprem ha fixat el criteri que els interessos de demora, ja siguin els que s&#8217;exigeixin en la liquidaci\u00f3 practicada en un procediment de comprovaci\u00f3 o els reportats per la suspensi\u00f3 de l&#8217;execuci\u00f3 de l&#8217;acte administratiu impugnat, tenen la consideraci\u00f3 de despesa fiscalment dedu\u00efble en l&#8217;impost sobre societats.<\/p>\n<p>L&#8217;argumentaci\u00f3 de l&#8217;Alt Tribunal, coincident amb la realitzada per la Direcci\u00f3 General de Tributs en la seva<a href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/_Segmentos_\/Empresas_y_profesionales\/Empresas\/Impuesto_sobre_Sociedades\/Novedades_en_el_Impuesto_sobre_Sociedades_publicadas_en_2016\/Resolucion_de_4_de_abril_de_2016__de_la_Direccion_General_de_Tributos__en_relacion_con_la_deducibilidad_de_los_intereses_de_d___de_6_de_abril_.shtml\"> Resoluci\u00f3 de 4 d&#8217;abril de 2016<\/a>, \u00e9s la seg\u00fcent:<\/p>\n<ul>\n<li>La base imposable es calcula a partir del resultat comptable corregit, en determinats sup\u00f2sits, amb els preceptes espec\u00edfics de la llei de l&#8217;impost.<\/li>\n<li>Al Text Ref\u00f3s de la llei vigent fins a 2014 (TRLIS) i a la llei 27\/2014 (LIS), actualment vigent, es consideren despeses no dedu\u00efbles les multes i les sancions, per\u00f2 els interessos de demora no tenen car\u00e0cter sancionador, sin\u00f3 que nom\u00e9s compensen a l&#8217;Administraci\u00f3 per un retard en el cobrament.<\/li>\n<li>El citat TRLIS i la LIS, tamb\u00e9 neguen la dedu\u00efbilitat a donatius i liberalitats, per\u00f2 tampoc tenen aquest car\u00e0cter els interessos de demora, perqu\u00e8 el seu pagament no obeeix a un\u00a0<em>animus donandi<\/em>.<\/li>\n<li>I la LIS inclou entre les despeses no dedu\u00efbles les despeses d&#8217;actuacions contr\u00e0ries a l&#8217;ordenament jur\u00eddic, per\u00f2 els interessos de demora no es poden incloure en aquest concepte, perqu\u00e8 necessita delimitar-se, \u00abevitant interpretacions expansives\u00bb, i remet a actuacions com ara suborns i altres conductes similars. Els interessos de demora no obeeixen a un incompliment, sin\u00f3 que s&#8217;abonen en compliment de la llei.<\/li>\n<\/ul>\n<p>Aix\u00ed doncs, ja que la norma comptable considera als interessos de demora despeses financeres, tant els reportats en l&#8217;exercici -que es comptabilitzen en aquest apartat del compte de p\u00e8rdues i guanys- com els d&#8217;exercicis anteriors -que es comptabilitzen amb un c\u00e0rrec a reserves- seran despesa fiscalment dedu\u00efble, encara que sotmesa als l\u00edmits de les despeses financeres establertes en l&#8217;article 16 de la LIS.<\/p>\n<p>I aix\u00f2 mateix es pot dir dels interessos suspensius que s&#8217;exigeixen per retards en el pagament com a conseq\u00fc\u00e8ncia de reclamacions i recursos, tant administratius com judicials.<\/p>\n<div class=\"post-content\">\n<p><a href=\"https:\/\/centregestor.es\/ca\/blog\/\">Per a qualsevol dubte sobre o q\u00fcesti\u00f3, poseu-vos en contacte amb el nostre equip d\u2019experts, per correu electr\u00f2nic info@centregestor.es o si ho prefereix visiteu-nos a les nostres oficines de Lleida, Barcelona o Tremp.<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>L&#8217;informem que en una recent sent\u00e8ncia del 8 de febrer de 2020, el Tribunal Suprem ha fixat el<\/p>","protected":false},"author":3,"featured_media":10527,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-10529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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