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El Tribunal Supremo confirma que los intereses de demora son gastos fiscalmente deducibles en el impuesto sobre sociedades - Despacho de abogados Gómez-Acebo & Pombo
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El Tribunal Supremo confirma que los intereses de demora son gastos fiscalmente deducibles en el impuesto sobre sociedades

icon 17 de febrero, 2021
Los intereses de demora que abona el contribuyente son gastos fiscalmente deducibles en el impuesto sobre sociedades en la medida en que son gastos contables que la normativa fiscal no limita.

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Autor/es

Diego Martín-Abril – Counsel

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Tipología

Análisis

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Fiscal