Gasto deducible e interpretación razonable de la norma: STS de 7 de mayo de 2025, recurso de casación núm. 4363/2023

Abstract

The lack of proof of an expense deducted from the corporate tax base should not always lead to the taxpayer's conduct being classified as culpable for sanctioning purposes, although this situation does not necessarily lead to the adoption of the opposite solution. The Administration must demonstrate the culpable element identified in the taxpayer's conduct and provide adequate justification.