Consulta:
¿Es gasto deducible el recargo de apremio?
Respuesta corta:
No. El recargo de apremio en ningún caso tendrá la consideración de gasto fiscalmente deducible para determinar la base imponible del Impuesto sobre Sociedades.
Respuesta extendida:
Para una respuesta extendida es necesario utilizar EasyTax
Normativa:
Artículo 14 TRLIS Real Decreto Legislativo 4 / 2004 , de 05 de marzo de 2004 .
ID:
128289
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