Non-tax deductible expenses
Regulations: Art. 15 Personal Income Tax
They are not considered tax deductible expenses:
Those that represent remuneration of own funds
Remuneration from own funds will be considered to be that corresponding to values representing the capital or own funds of entities, regardless of their accounting consideration.
Likewise, the remuneration corresponding to the participatory loans granted by entities that are part of the same group of companies will be considered as remuneration of own funds according to the criteria established in article 42 of the Commercial Code. regardless of residence and the obligation to prepare consolidated annual accounts.
- The fines and criminal and administrative sanctions , the surcharges of the executive period and the surcharge for late declaration without prior request.
- The losses of the game.
The donations and liberalities.
Expenses for services to clients or suppliers, nor those incurred in accordance with customs and practices with respect to the company's personnel, nor those incurred to promote, directly or indirectly, the sale of goods and provision of services, do not have such consideration. nor those that are correlated with income.
However, expenses for services to clients or suppliers will be deductible with a limit of 1% of the net amount of the turnover for the tax period.
- The expenses of actions contrary to the legal system .
- Expenses for services corresponding to operations carried out, directly or indirectly with persons or entities residing in countries or territories legally classified as tax havens , or that are paid through persons or entities resident in these , unless the taxpayer proves that the accrued expense corresponds to an operation or transaction actually carried out.
- The financial expenses accrued in the tax period, derived from debts with entities of the group according to the criteria established in article 42 of the Commercial Code, with independence of residence and the obligation to prepare consolidated annual accounts, intended for the acquisition, from other entities of the group, of participations in the capital or own funds of any type of entities, or for making contributions in the capital or own funds from other entities of the group, unless the taxpayer proves that there are valid economic reasons for carrying out said operations.
The expenses derived from the termination of the employment relationship, common or special, or the commercial relationship referred to in article 17.2.e) of the Personal Income Tax Law , or both, even when they are paid in several tax periods, which exceed, for each recipient, the greatest of the following amounts:
- 1,000,000 euros, or
- The amount established on a mandatory basis in the Workers' Statute, in its implementing regulations or, where applicable, in the regulations governing the execution of sentences, without the amount established by virtue of an agreement, pact or contract being considered as such. . However, in the cases of collective dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute, or produced by the causes provided for in letter c) of article 52 of the aforementioned Statute, provided that, in both cases, are due to economic, technical, organizational, production or force majeure causes, it will be the amount established on a mandatory basis in the aforementioned Statute for unfair dismissal. For these purposes, the amounts paid by other entities that are part of the same group of companies in which the circumstances provided for in article 42 of the Commercial Code occur will be computed. regardless of their residence and the obligation to prepare consolidated annual accounts.
- Expenses corresponding to operations carried out with related persons or entities that, as a consequence of a different tax classification in these, do not generate income or generate income that is exempt or subject to a lower nominal tax rate at 10 percent.
The contributions to social security mutual societies of the businessman or professional himself that give the right to reduce the tax base of the taxpayer in accordance with the established requirements and limits for this purpose (article 30.2.1 Law Personal Income Tax ).
See in this regard, in Chapter 13, the reductions for contributions and contributions to social security systems . See also, in relation to tax-deductible expenses, the specialties of contributions to Social Security Mutual Funds of the businessman or professional that are discussed in this Chapter.