{"id":31139,"date":"2016-08-12T09:03:02","date_gmt":"2016-08-12T07:03:02","guid":{"rendered":"http:\/\/www.edenred.es\/?p=2862"},"modified":"2025-10-29T17:08:35","modified_gmt":"2025-10-29T16:08:35","slug":"requisitos-gastos-deducibles-empresa","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/requisitos-gastos-deducibles-empresa\/","title":{"rendered":"The 4 requirements for submitting a company's deductible expenses"},"content":{"rendered":"

The deductible expenses of a company<\/strong> they represent an economic injection for your company. We tell you what requirements you must meet to present them to the Administration.<\/p>\n\n\n\n

According to the Corporate Income Tax Act <\/a>Deductible expenses are all expenses that are understood to be necessary to carry out the business activity. Therefore, they are those expenses that have to do with the daily activity of your company or with what it does.<\/p>\n\n\n\n

In order to deduct expenses, it is very important to always comply with the criteria and requirements set out in the regulations. Here we explain what the essential ones are:<\/p>\n\n\n\n

Don't forget the invoice<\/h2>\n\n\n\n

Any expense must be justified with the corresponding documentary evidence: full invoice, payslips, receipts, public deeds, etc.... Therefore, it is very important to always have a complete original invoice as a supporting document. <\/p>\n\n\n\n

Without it, it will not be possible to deduct input VAT, even if the expense is considered deductible for corporate income tax purposes. For further information on this tax, this is a guide to VAT<\/a>.<\/p>\n\n\n\n

Must appear in the profit and loss account<\/h2>\n\n\n\n

They must be reflected in the profit and loss account for the year. The law allows them to be shown in a reserve account or exempted from recognition only in certain cases, which are expressly provided for, such as the case of assets.<\/p>\n\n\n\n

To be charged in the relevant financial year<\/h2>\n\n\n\n

There are exceptions to this rule, because it is possible to include expenses booked at a date after accrual and income before accrual, as long as the result is not taxed at a lower rate than would have been the case in the regular period.<\/p>\n\n\n\n


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What happens if we deduct expenses that do not meet the legal requirements?<\/h2>\n\n\n\n

If these requirements are not met or if the expenses are expressly qualified as non-reducible, there is a risk of penalisation by the administration with fines that can be very high.<\/p>\n\n\n\n

Examples of deductible business expenses<\/h2>\n\n\n\n

Now, get to know these examples of deductible business expenses that you should not forget:<\/p>\n\n\n\n