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The DGT confirms that a provision for a possible payment arising from a judicial claim is deductible if recognised in accounts in accordance with PGC rules, provided it is not expressly excluded by the LIS.
Cuestión planteada
El reconocimiento de una provisión requiere un juicio experto que determine la existencia de una obligación presente por un suceso pasado. Si es probable que el desenlace judicial sea desfavorable, se debe reconocer la provisión según la normativa contable. Dicha provisión será fiscalmente deducible en el periodo de su imputación, siempre que cumpla con la inscripción contable, el devengo y la justificación documental, y no sea un gasto específicamente no deducible por el artículo 14 de la LIS.
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