La deducción de los gastos contabilizados en un ejercicio posterior a su devengo cuando este último está prescrito: STS de 22 de marzo de 2024, rec. núm. 7261/2022

Abstract

The Supreme Court has held that expenses accounted for in a period subsequent to their accrual are deductible in any case, even if the period in which they were accrued is time-barred when the expenses is recorded, thus correcting the criterion maintained by the tax authority on this matter.