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A company asked whether payment to a new entity to take over future worker indemnities constitutes a VAT-taxed service and whether the expense is deductible under Corporate Income Tax. The DGT replied that the transaction is a taxable service under VAT, and the expense may be deductible under Corporate Income Tax if it meets registration, liability and documentation requirements.
Cuestión planteada 1. Si la consultante puede deducir las cuotas de IVA Soportadas en la factura emitida por la nueva entidad por el servicio consistente en asumir la responsabilidad por las posibles indemnizaciones de los antiguos trabajadores de la entidad X, en el caso de prescindir de sus servicios sin justa causa.
La asunción de la responsabilidad de indemnizaciones mediante la subrogación de contratos laborales constituye una prestación de servicios sujeta al IVA, ya que existe una contraprestación por una conducta adoptada por la nueva entidad. El gasto en el Impuesto sobre Sociedades será deducible siempre que cumpla con la inscripción contable, la imputación por devengo, la justificación documental y no sea un gasto fiscalmente no deducible. La deducción del IVA soportado dependerá del régimen de deducción aplicable a la actividad de la consultante.
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