La deducibilidad de los gastos inherentes a actividades no comprendidas en el objeto social: SSTS de 18 y 26 de mayo de 2026, Recs. Núm. 3260/2024 Y 1253/2024

Abstract

This commentary, in light of the Supreme Court (SSTS) judgments of 18 and 26 May 2026, examines the deductibility of (i) VAT input tax and (ii) expenses for Corporate Income Tax purposes when they arise from the ownership of an asset exploited by the company, even if the activity does not match the company’s corporate purpose. The Supreme Court reaffirms that the key factor is the income–expense correlation principle, rejecting a restrictive interpretation based on the need to link such costs exclusively to the company’s corporate purpose.