{"id":2489,"date":"2021-02-17T13:38:57","date_gmt":"2021-02-17T12:38:57","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2489"},"modified":"2021-02-17T13:38:57","modified_gmt":"2021-02-17T12:38:57","slug":"intereses-sociedades-deducibles-tribunal-suprem-2","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/","title":{"rendered":"Default interest will be deductible in corporation tax according to the Supreme Court ruling."},"content":{"rendered":"

 <\/p>\n

El Tribunal Supremo fija en la sentencia de 8 de febrero de 2021 (Rec. 3071\/2019) que, (i) los intereses de demora exigidos por la Administraci\u00f3n en una liquidaci\u00f3n de un procedimiento de comprobaci\u00f3n y, (ii) los devengados por la suspensi\u00f3n de la ejecuci\u00f3n del acto administrativo impugnado, tienen la consideraci\u00f3n de gasto fiscalmente deducible en sede del Impuesto sobre Sociedades.<\/strong><\/p>\n

El Tribunal Supremo coincide en su argumentaci\u00f3n con la que ya compart\u00eda la Direcci\u00f3n General de Tributos en su resoluci\u00f3n del 4 de abril de 2016.<\/p>\n

En los siguientes enlaces encontrar\u00e9is la Sentencia<\/strong> <\/a><\/span>y la Resoluci\u00f3n de 4 de abril de 2016<\/a><\/strong><\/span> de la Direcci\u00f3n General de Tributos.<\/p>\n","protected":false},"excerpt":{"rendered":"

Interest on late payment on corporation tax will be deductible according to the ruling published by the Supreme Court on February 8, 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-2489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nDefault interest will be deductible in corporation tax according to the Supreme Court ruling. - 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\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Default interest will be deductible in corporation tax according to the Supreme Court ruling. - Marroquin Abogados\" \/>\n<meta property=\"og:description\" content=\"Interest on late payment on corporation tax will be deductible according to the ruling published by the Supreme Court on February 8, 2021 (Rec. 3071\/2019).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Marroquin Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-17T12:38:57+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=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"BufeteMarroquin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/\"},\"author\":{\"name\":\"BufeteMarroquin\",\"@id\":\"http:\\\/\\\/marroquinabogados.com\\\/#\\\/schema\\\/person\\\/a4e8977e1fd483cd01b9d23b92b7d13e\"},\"headline\":\"Default interest will be deductible in corporation tax according to the Supreme Court ruling.\",\"datePublished\":\"2021-02-17T12:38:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/\"},\"wordCount\":129,\"image\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/marroquinabogados.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/\",\"url\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/\",\"name\":\"Default interest will be deductible in corporation tax according to the Supreme Court ruling. - Marroquin Abogados\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/marroquinabogados.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/marroquinabogados.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg\",\"datePublished\":\"2021-02-17T12:38:57+00:00\",\"author\":{\"@id\":\"http:\\\/\\\/marroquinabogados.com\\\/#\\\/schema\\\/person\\\/a4e8977e1fd483cd01b9d23b92b7d13e\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/marroquinabogados.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg\",\"contentUrl\":\"https:\\\/\\\/marroquinabogados.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg\",\"width\":955,\"height\":570},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/intereses-sociedades-deducibles-tribunal-suprem-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Default interest will be deductible in corporation tax according to the Supreme Court ruling.\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\\\/\\\/marroquinabogados.com\\\/#website\",\"url\":\"http:\\\/\\\/marroquinabogados.com\\\/\",\"name\":\"Marroquin Abogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\\\/\\\/marroquinabogados.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"http:\\\/\\\/marroquinabogados.com\\\/#\\\/schema\\\/person\\\/a4e8977e1fd483cd01b9d23b92b7d13e\",\"name\":\"BufeteMarroquin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"caption\":\"BufeteMarroquin\"},\"url\":\"https:\\\/\\\/marroquinabogados.com\\\/en\\\/author\\\/bufetemarroquin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Default interest will be deductible in corporation tax according to the Supreme Court ruling. - Marroquin Abogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/","og_locale":"en_US","og_type":"article","og_title":"Default interest will be deductible in corporation tax according to the Supreme Court ruling. - Marroquin Abogados","og_description":"Interest on late payment on corporation tax will be deductible according to the ruling published by the Supreme Court on February 8, 2021 (Rec. 3071\/2019).","og_url":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/","og_site_name":"Marroquin Abogados","article_published_time":"2021-02-17T12:38:57+00:00","og_image":[{"width":955,"height":570,"url":"https:\/\/marroquinabogados.com\/wp-content\/uploads\/2021\/02\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg","type":"image\/jpeg"}],"author":"BufeteMarroquin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"BufeteMarroquin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#article","isPartOf":{"@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/"},"author":{"name":"BufeteMarroquin","@id":"http:\/\/marroquinabogados.com\/#\/schema\/person\/a4e8977e1fd483cd01b9d23b92b7d13e"},"headline":"Default interest will be deductible in corporation tax according to the Supreme Court ruling.","datePublished":"2021-02-17T12:38:57+00:00","mainEntityOfPage":{"@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/"},"wordCount":129,"image":{"@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#primaryimage"},"thumbnailUrl":"https:\/\/marroquinabogados.com\/wp-content\/uploads\/2021\/02\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg","inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/","url":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/","name":"Default interest will be deductible in corporation tax according to the Supreme Court ruling. - Marroquin Abogados","isPartOf":{"@id":"http:\/\/marroquinabogados.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#primaryimage"},"image":{"@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#primaryimage"},"thumbnailUrl":"https:\/\/marroquinabogados.com\/wp-content\/uploads\/2021\/02\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg","datePublished":"2021-02-17T12:38:57+00:00","author":{"@id":"http:\/\/marroquinabogados.com\/#\/schema\/person\/a4e8977e1fd483cd01b9d23b92b7d13e"},"breadcrumb":{"@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#primaryimage","url":"https:\/\/marroquinabogados.com\/wp-content\/uploads\/2021\/02\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg","contentUrl":"https:\/\/marroquinabogados.com\/wp-content\/uploads\/2021\/02\/impuestos-sociedades-deducibles-sentencia-tribunal-supremo-2021-bufete-marroquin.jpg","width":955,"height":570},{"@type":"BreadcrumbList","@id":"https:\/\/marroquinabogados.com\/en\/intereses-sociedades-deducibles-tribunal-suprem-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/marroquinabogados.com\/en\/"},{"@type":"ListItem","position":2,"name":"Default interest will be deductible in corporation tax according to the Supreme Court ruling."}]},{"@type":"WebSite","@id":"http:\/\/marroquinabogados.com\/#website","url":"http:\/\/marroquinabogados.com\/","name":"Marroquin Abogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/marroquinabogados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"http:\/\/marroquinabogados.com\/#\/schema\/person\/a4e8977e1fd483cd01b9d23b92b7d13e","name":"BufeteMarroquin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","caption":"BufeteMarroquin"},"url":"https:\/\/marroquinabogados.com\/en\/author\/bufetemarroquin\/"}]}},"_links":{"self":[{"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/posts\/2489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/comments?post=2489"}],"version-history":[{"count":0,"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/posts\/2489\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/media\/2481"}],"wp:attachment":[{"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/media?parent=2489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/categories?post=2489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marroquinabogados.com\/en\/wp-json\/wp\/v2\/tags?post=2489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}