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An entity inquired whether it could deduct in the 2014 tax year an expense related to a contribution under Law 8/2009 that was not recorded at the time and was instead directly allocated to reserves. The Directorate General for Taxes (DGT) ruled that, pursuant to Article 19.3 of the Corporate Income Tax Law, such an expense shall be included in the taxable base of the year in which it is recognised, provided that this does not result in lower taxation than would have applied under general imputation rules.
This ruling clarifies the timing of tax deductions for previously unrecorded expenses, ensuring that corrections made through reserves can be integrated into the taxable base in the year of accounting, subject to general tax principles.
The tax team reviews your specific situation.
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