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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.
Cuestión planteada Si a la retribución derivada del plan de incentivos le resulta de aplicación la limitación prevista en el artículo 15.i) de la LIS.
La retribución del plan de incentivos no se encuadra en el límite establecido en el artículo 15.i) de la LIS. Esto se debe a que dicha retribución no deriva de la extinción de la relación laboral, sino que es el importe acumulado durante la misma como un plan de incentivos. Por tanto, no constituye una indemnización por despido a efectos de la limitación de gastos.
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