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V3001-23 ·16 November 2023 ·consulta-vinculante Medium impact
Tax

Companies with an employment relationship must record the severance provision and bear its temporary non-deductibility

A query is made regarding which entities must bear the temporary non-deductibility of expenses for premiums of a severance plan. The DGT responds that it must be the companies that maintain the contractual relationship with the workers, who must record the accounting provision and assume the tax limitation.

In 6 key points

Lifecycle

2023-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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