The Supreme Court has established a new doctrine that determines that companies cannot deduct expenses retroactively in the Corporate Income Tax. According to the SC, booked expenses can only be tax deductible if they are correlated with the income obtained, without prejudice to the appropriate tax adjustments.

A non-accounting expense cannot be a tax-deductible expense, since the accounting expense is the first and indispensable prerequisite for identifying a tax-deductible expense. However, not every accounting expense is a deductible expense, but is obtained by correcting the accounting result through the application of the tax rules.

Therefore, when it does not have to be corrected by the tax rules, the accounting expense will be a deductible expense. However, under no circumstances can it be deducted retroactively, i.e. by applying expenses accrued in previous years.