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A company sought clarification on whether payments accumulated under an incentive plan, payable upon termination of employment, were subject to the limitation on expenses arising from the termination of employment under Article 15.i) of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that, as these amounts derive from accruals during the employment relationship rather than from the termination itself, the limit does not apply.
This ruling provides legal certainty for companies regarding the tax treatment of long-term incentive plans, confirming that such payments can be fully deducted as business expenses without being restricted by the caps applied to redundancy payments.
The tax team reviews your specific situation.
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