{"id":2487,"date":"2021-02-17T13:30:30","date_gmt":"2021-02-17T12:30:30","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2487"},"modified":"2021-02-17T13:30:30","modified_gmt":"2021-02-17T12:30:30","slug":"interessos-societats-deduibles-tribunal-suprem","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/ca\/interessos-societats-deduibles-tribunal-suprem\/","title":{"rendered":"Els interessos de demora seran dedu\u00efbles en l’impost sobre societats segons sent\u00e8ncia de Tribunal Suprem"},"content":{"rendered":"

 <\/p>\n

El Tribunal Suprem fixa en la sent\u00e8ncia de 8 de febrer de 2021 (Rec. 3071\/2019) que, (i) els interessos de demora exigits per l’Administraci\u00f3 en una liquidaci\u00f3 d’un procediment de comprovaci\u00f3 i, (ii) els meritats per la suspensi\u00f3 de l’execuci\u00f3 de l’acte administratiu impugnat, tenen la consideraci\u00f3 de despesa fiscalment dedu\u00efble en seu de l’Impost sobre Societats<\/strong>.<\/p>\n

El Tribunal Suprem coincideix en la seva argumentaci\u00f3 amb la qual ja compartia la Direcci\u00f3 General de Tributs en la seva resoluci\u00f3 de el 4 d’abril del 2016.<\/p>\n

En els seg\u00fcents enlla\u00e7os trobareu la Sentencia<\/strong> <\/a><\/span>i la Resoluci\u00f3 de 4 d`’abril de 2016<\/a><\/strong><\/span> de la Direcci\u00f3 General de Tributs.<\/p>\n","protected":false},"excerpt":{"rendered":"

Els interessos de demora en l’impost sobre societats s\u00f3n dedu\u00efbles segons la sent\u00e8ncia publicada pel Tribunal Suprem el 8 de febrer 2021 (Rec. 3071\/2019).<\/p>\n","protected":false},"author":2,"featured_media":2481,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-2487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nEls interessos de demora seran dedu\u00efbles en l'impost sobre societats segons sent\u00e8ncia de Tribunal Suprem - Marroquin Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/marroquinabogados.com\/ca\/interessos-societats-deduibles-tribunal-suprem\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els interessos de demora seran dedu\u00efbles en l'impost sobre societats segons sent\u00e8ncia de Tribunal Suprem - Marroquin Abogados\" \/>\n<meta property=\"og:description\" content=\"Els interessos de demora en l'impost sobre societats s\u00f3n dedu\u00efbles segons la sent\u00e8ncia publicada pel Tribunal Suprem el 8 de febrer 2021 (Rec. 3071\/2019).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/marroquinabogados.com\/ca\/interessos-societats-deduibles-tribunal-suprem\/\" \/>\n<meta property=\"og:site_name\" content=\"Marroquin Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-17T12:30:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/marroquinabogados.com\/wp-content\/uploads\/2021\/02\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"955\" \/>\n\t<meta property=\"og:image:height\" content=\"570\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"BufeteMarroquin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"BufeteMarroquin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/ca\\\/interessos-societats-deduibles-tribunal-suprem\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/ca\\\/interessos-societats-deduibles-tribunal-suprem\\\/\"},\"author\":{\"name\":\"BufeteMarroquin\",\"@id\":\"http:\\\/\\\/marroquinabogados.com\\\/#\\\/schema\\\/person\\\/a4e8977e1fd483cd01b9d23b92b7d13e\"},\"headline\":\"Els interessos de demora seran dedu\u00efbles en l’impost sobre societats segons sent\u00e8ncia de Tribunal Suprem\",\"datePublished\":\"2021-02-17T12:30:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/ca\\\/interessos-societats-deduibles-tribunal-suprem\\\/\"},\"wordCount\":129,\"image\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/ca\\\/interessos-societats-deduibles-tribunal-suprem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/marroquinabogados.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg\",\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/ca\\\/interessos-societats-deduibles-tribunal-suprem\\\/\",\"url\":\"https:\\\/\\\/marroquinabogados.com\\\/ca\\\/interessos-societats-deduibles-tribunal-suprem\\\/\",\"name\":\"Els interessos de demora seran dedu\u00efbles en l'impost sobre societats segons sent\u00e8ncia de Tribunal Suprem - 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