BackThe Superior Court of Justice of Andalusia ruled on November 22nd, 2022 in relation to deductible expenses in accounting. All as a result of a specific case: an appellant filed a certificate to rectify her request for rectification of her 2015 corporate income tax self-assessment to vary the profit and loss result. She attributed this modification to the fact that some expenses of the year had been omitted, thus claiming the compensation of the negative tax bases of 2015.
The Managing Office submitted a proposed resolution rejecting the accounting request for the adjustment of the error found in a reserve item during the fiscal year. However, the resolution that was appealed initially denied the rectification request justifying it with the fact that the appellant approved at the time the annual accounts without proceeding to make any type of modification. The Economic-Administrative Tribunal also added that the appellant had never accredited the existence of this modification.
The appellant subsequently provided the Chamber with a document accrediting the reformulation of the annual accounts of the deposit of the Commercial Registry. However, in the opinion of the Chamber, it is not possible to change the appellant’s accounting during the tax period in question, since it had been previously approved and is stated in the original contested decision. The appellant has not discussed this point in its claim, which precludes any reformulation of the accounts.
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