{"id":2116,"date":"2024-05-24T15:57:30","date_gmt":"2024-05-24T13:57:30","guid":{"rendered":"https:\/\/deducible.es\/?p=2116"},"modified":"2026-07-22T12:02:57","modified_gmt":"2026-07-22T10:02:57","slug":"resolucion-definitiva-sobre-el-criterio-de-consignacion-del-credito-fiscal","status":"publish","type":"post","link":"https:\/\/deducible.rkinnova.com\/en\/actualidad\/resolucion-definitiva-sobre-el-criterio-de-consignacion-del-credito-fiscal\/","title":{"rendered":"Nuevo Criterio del Tribunal Supremo: C\u00f3mo Aplicar las Deducciones Fiscales por Gastos Contabilizados en Ejercicios Posteriores"},"content":{"rendered":"

Como ya explicamos hace meses en la entrada anterior<\/a>, el 24 de junio de 2022, dos consultas vinculantes (V1510-22 y V1511-22) de la Direcci\u00f3n General de Tributos (DGT) cambiaron dr\u00e1sticamente el criterio respecto al procedimiento para la aplicaci\u00f3n de deducciones fiscales. Estas consultas establecieron que no era posible consignar deducciones de ejercicios fiscales anteriores en el modelo 200 del ejercicio en curso sin presentar una declaraci\u00f3n de autoliquidaci\u00f3n rectificativa, lo que gener\u00f3 una considerable preocupaci\u00f3n entre las empresas.<\/p>\n\n\n\n

En aquella ocasi\u00f3n, detallamos c\u00f3mo esta limitaci\u00f3n afectaba negativamente a las empresas que, por desconocimiento, no hab\u00edan consignado su derecho a deducir en el ejercicio fiscal en el que se generaron los gastos. Tambi\u00e9n explicamos que, antes de estas consultas, era posible consignar deducciones de a\u00f1os anteriores sin necesidad de una declaraci\u00f3n rectificativa, seg\u00fan lo establecido en las consultas vinculantes V2147-05.<\/p>\n\n\n\n

En esta nueva entrada, vamos a actualizar la situaci\u00f3n a la luz de una reciente sentencia del Tribunal Supremo<\/a> que ha cambiado nuevamente el panorama.<\/p>\n\n\n\n

El Tribunal Supremo (TS) ha fijado doctrina y ha establecido que las empresas que contabilicen un gasto en un ejercicio posterior al que se realiz\u00f3 deben deducirlo en el Impuesto de Sociedades en el a\u00f1o en el que se contabiliza, y no de forma retroactiva en el periodo al que correspondi\u00f3.<\/p>\n\n\n\n

En una sentencia del 23 de abril, el Alto Tribunal ha respaldado la posici\u00f3n de la Agencia Tributaria<\/strong>. Esta hab\u00eda rechazado que una compa\u00f1\u00eda pudiera deducirse en 2007 unos gastos que, por error, no se contemplaron en dicho ejercicio, intentando hacerlo de forma retroactiva en 2009.<\/p>\n\n\n\n

Esta decisi\u00f3n del Tribunal Supremo aclara y consolida el criterio respecto a la aplicaci\u00f3n de deducciones fiscales, indicando que las empresas deben aplicar las deducciones en el ejercicio en que los gastos son contabilizados, independientemente del ejercicio en el que se realizaron. Esta resoluci\u00f3n busca proporcionar mayor claridad y certeza en el \u00e1mbito tributario, asegurando que las pr\u00e1cticas contables y fiscales de las empresas sean coherentes y transparentes.<\/p>\n\n\n\n

Esta sentencia s\u00f3lo permite la deducci\u00f3n en el IS<\/strong> de gastos que no se contabilizaron en su
debido momento pese a que el devengo contable de dichos gastos correspondiera a un
ejercicio prescrito, no obstante, siempre deber\u00e1 analizarse en cada caso que se cumpla con el
requisito normativo de que ello no conlleve una menor tributaci\u00f3n.<\/p>\n\n\n\n

En resumen, el Tribunal Supremo ha resuelto que la imputaci\u00f3n temporal de ingresos y gastos en el Impuesto de Sociedades debe seguir el criterio del devengo, incluso si han sido contabilizados en un periodo distinto. Por lo tanto, los gastos que se imputen contablemente en un periodo impositivo posterior al correspondiente, seg\u00fan el principio del devengo, deben deducirse en el periodo impositivo en el que se contabilicen. Esta decisi\u00f3n proporciona una gu\u00eda clara y definitiva sobre c\u00f3mo las empresas deben manejar la deducci\u00f3n de gastos, asegurando una mayor coherencia y transparencia en la pr\u00e1ctica contable y fiscal.<\/p>","protected":false},"excerpt":{"rendered":"

Como ya explicamos hace meses en la entrada anterior, el 24 de junio de 2022, dos consultas vinculantes (V1510-22 y 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