{"id":26966,"date":"2021-02-22T07:30:00","date_gmt":"2021-02-22T05:30:00","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=26966"},"modified":"2025-02-10T11:48:49","modified_gmt":"2025-02-10T10:48:49","slug":"cuenta-4752-importe-pendiente-impuesto-sociedades","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/cuenta-4752-importe-pendiente-impuesto-sociedades\/","title":{"rendered":"Account 4752: outstanding amount of corporation tax to be paid"},"content":{"rendered":"

The General Accounting Plan (PGC), in its section on Recording and Valuation Standards, in section 13, speaks of the <\/strong>account 4752.<\/strong><\/a> This is where companies must record the amount of corporate income tax due.  <\/p>\n\n\n\n\n\n\n\n

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What is the 4752 account?<\/strong><\/h2>\n\n\n\n

Account 4752 is one of the accounts included in the PGC, specifically the account for the amount of corporation tax payable.<\/strong>. . . is shown under current liabilities in the balance sheet.<\/p>\n\n\n\n

For many business managers, accounting is a challenge. However, it is their duty to keep the company's accounts up to date. To do this, one of the things they need to know is what expenses can be deducted from corporation tax.<\/strong><\/p>\n\n\n\n

What expenses are deductible for corporate tax purposes?<\/strong><\/h2>\n\n\n\n

Knowing what they are helps to reduce the rate to be paid by the business and, to do so, it is necessary to pay attention to the applicable regulations.<\/p>\n\n\n\n

The current corporate income tax regulations<\/strong> allows deduct from the tax base<\/a> certain expenses that are necessary for the proper and normal operation of the business. These deductions are intended to encourage business decisions that help to keep the national economy going by investing in certain services or purchasing certain products.<\/p>\n\n\n\n

The following are among the expenses deductible for corporate income tax purposes:<\/p>\n\n\n\n