{"id":9032167,"date":"2022-12-02T10:58:06","date_gmt":"2022-12-02T10:58:06","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032167"},"modified":"2022-12-02T11:00:12","modified_gmt":"2022-12-02T11:00:12","slug":"les-empreses-podran-deduir-les-seves-despeses-financeres","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/les-empreses-podran-deduir-les-seves-despeses-financeres\/","title":{"rendered":"Les empreses podran deduir les seves despeses financeres"},"content":{"rendered":"\t\t
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El Tribunal Suprem confirma que les despeses financeres de les empreses s\u00f3n dedu\u00efbles en l’Impost de societats (IS)\n<\/span><\/span><\/p>\n \n

El Tribunal estableix que aquestes quantitats, com els interessos dels pr\u00e9stecs, entren dins de les despeses dedu\u00efbles sempre que estiguin relacionades amb l’activitat empresarial\n<\/b><\/strong><\/h2>\n \n
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<\/br>\nTribunal Suprem confirma que les despeses financeres de les empreses s\u00f3n dedu\u00efbles en l’Impost de societats (IS). El Tribunal estableix que aquestes quantitats, com els interessos dels pr\u00e9stecs, entren dins de les despeses dedu\u00efbles sempre que estiguin relacionades amb l’activitat empresarial.<\/span>\n
<\/br>\nConcretament, la sent\u00e8ncia del Suprem rebutja que aquestes despeses entrin dins del concepte de \u00abliberalitats\u00bb. La Llei de l’Impost de societats estableix que els \u00abdonatius i liberalitats\u00bb no s\u00f3n dedu\u00efbles.<\/strong> No obstant aix\u00f2, el Suprem nega que les despeses financeres s’incloguin dins d’aquesta consideraci\u00f3. La fallada estableix la deducci\u00f3 de les quantitats reportades per un pr\u00e9stec directa i immediatament relacionat amb l’exercici de l’activitat empresarial.<\/span>\n
<\/br>\n\u00abLa interpretaci\u00f3 del concepte de donatius i liberalitats no permet incloure en el mateix unes despeses financeres que, com \u00e9s el cas, estan acreditats documentalment, incorporats a la comptabilitat i tenen clarament una causa onerosa i no gratu\u00efta\u00bb, apunta el magistrat del Suprem *Dimitry *Berberoff, ponent de la fallada. \u00abEstem davant despeses comptables realitzades en l’exercici propi de l’activitat empresarial\u00bb<\/em>, afegeix.<\/span>\n
<\/br>\nLa fallada rebutja aix\u00ed el criteri que venia aplicant l’Ag\u00e8ncia Tribut\u00e0ria a l’hora de practicar les seves liquidacions<\/strong>. La Inspecci\u00f3 d’Hisenda considerava que els interessos d’un pr\u00e9stec obtingut per la societat destinat a la restituci\u00f3 als socis d’una part de la prima d’assumpci\u00f3 de participacions no podien constituir una despesa dedu\u00efble, per no trobar-se correlacionats amb els ingressos, qualificant-los de mera liberalitat.<\/span>\n
<\/br>\n\u00abNo cal qualificar aquestes despeses com a donatius o liberalitats no dedu\u00efbles i tampoc poden ser considerats com una retribuci\u00f3 de fons propis que hagu\u00e9s de quedar exclosa de la condici\u00f3 de despeses dedu\u00efbles\u00bb<\/em>, contesta el Suprem. Aix\u00ed, el Tribunal fixa doctrina i conclou que \u00ables despeses financeres reportades per un pr\u00e9stec que estan relacionats de manera directa i immediata amb l’exercici de l’activitat empresarial de la societat, encara que no ho sigui amb determinat ingr\u00e9s, s\u00f3n dedu\u00efbles a l’efecte de determinar la base imposable de l’Impost de societats\u00bb<\/em>.<\/span>\n
<\/br>\n\u00a0Per al Suprem, aquestes quantitats compleixen amb els requisits generals de *deducibilidad de la despesa.<\/strong> \u00abAix\u00f2 \u00e9s, inscripci\u00f3 comptable, imputaci\u00f3 conformement a meritaci\u00f3, i justificaci\u00f3 documental\u00bb,<\/em> explica la sent\u00e8ncia. El Suprem avala aquesta deducci\u00f3, encara que la companyia tingui recursos propis i no necessiti cap cr\u00e8dit. Un dels arguments de l’Administraci\u00f3 era precisament aquest, que aquestes despeses eren una \u00abliberalitat\u00bb perqu\u00e8 l’empresa podia cobrir les seves necessitats amb fons propis.<\/span>\n
<\/br>\n\u00abSostenir que no hi havia necessitat d’escometre aquesta operaci\u00f3 de pr\u00e9stec perqu\u00e8 els fons propis disponibles (reserves volunt\u00e0ries) podrien haver servit al mateix fi, manca de tota rellev\u00e0ncia des del punt de vista de la qualificaci\u00f3 fiscal\u00bb<\/em>, respon el Tribunal Suprem. \u00abEn realitat, tota l’argumentaci\u00f3 de l’Administraci\u00f3 q\u00fcestiona decisions de gesti\u00f3 dels recursos econ\u00f2mics de l’empresa\u00bb<\/em>, afegeix.<\/span>\n
<\/br>\nHisenda sostenia que \u00abl’\u00fanica ra\u00f3 d’acudir al pr\u00e9stec \u00e9s convertir en dedu\u00efbles unes despeses financeres que d’una altra manera no ho serien\u00bb. Segons la Inspecci\u00f3 d’Hisenda, en aquest cas, \u00abno s’ha demostrat que el pr\u00e9stec fos necessari per a determinat projecte o operaci\u00f3 del gir econ\u00f2mic de l’empresa, i no existeix correlaci\u00f3 entre la despesa (en aquest cas financer) i els ingressos de la societat, que en definitiva \u00e9s l’aut\u00e8ntica ra\u00f3 per la qual es nega que la despesa sigui dedu\u00efble.<\/em><\/span>\n
<\/br>\nPer a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/a>.<\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

El Tribunal Suprem confirma que les despeses financeres de les empreses s\u00f3n dedu\u00efbles en l’Impost de societats (IS)   El …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032169,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[597,43],"tags":[],"class_list":["post-9032167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros-servicios-cat","category-fiscal-cat"],"yoast_head":"\nLes empreses podran deduir les seves despeses financeres - gremicat<\/title>\n<meta name=\"description\" content=\"El Tribunal Suprem confirma que les despeses financeres de les empreses s\u00f3n dedu\u00efbles en l'Impost de societats (IS)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/les-empreses-podran-deduir-les-seves-despeses-financeres\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les empreses podran deduir les seves despeses financeres - 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