4.2.32 Codes 00341 and 00342 expenses for operations carried out with tax havens (Article 15 g) LIS)

As established in article 15 g) of the LIS , the expenses of services corresponding to operations carried out directly or indirectly, with persons or entities residing in countries or countries, will not be considered tax deductible. territories classified as tax havens, or that are paid through persons or entities resident therein, unless the taxpayer proves that the accrued expense corresponds to an operation or transaction actually carried out.

For these purposes, in the tax period in which the aforementioned non-tax-deductible expenses are recorded, an adjustment must be made to the accounting result in the increases key [00341], completing, where appropriate, the corresponding breakdown boxes.

However, if in subsequent tax periods, the taxpayer proves that these accrued expenses respond to an operation or transaction actually carried out, said expenses will be considered tax deductible, so a negative adjustment must be made in the reductions key [00342] by completing, If applicable, their corresponding breakdown boxes.