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Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero

2021

This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense.

:CIENCIAS JURÍDICAS [UNESCO]which has declared the deductibility of late payment interest in Corporation Tax. To do thisMoratory interestimpuesto sobre sociedadesa review is made of the nature of the moratory interestgasto deduciblecorporate tax 1052 1061the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense. Intereses de demoraUNESCO::CIENCIAS JURÍDICASde 8 de febrero Hernández Guijarroof February 82070-8157 22082 Revista Boliviana de Derecho 584568 2021 32 8055249 Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades comentario de la STS de España núm. 150/2021deductible expenseFernando This study analyzes STS 150/2021
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