¿Es deducible un gasto no imputado contablemente?
A excepción de los supuestos previstos en la ley del impuesto respecto de los elementos patrimoniales que puedan amortizarse libremente o de forma acelerada, no serán fiscalmente deducibles los gastos que no se hayan imputado contablemente en la cuenta de pérdidas y ganancias o en una cuenta de reservas si así lo establece una norma legal o reglamentaria.
I had a really urgent problem in the middle of the summer that I needed to get fixed. I tried contacting a bunch of agencies but they were either unavailable, slow, had terrible service or were crazy expensive (one company quoted me 1000€!). Josep replied to me within 10 minutes and managed to submit my forms on the deadline and all for a great price. He saved my life - 100% recommend!