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A limited company inquired whether the annual expenditure allocated to the works council for external consultancy is deductible and whether it must possess a Tax Identification Number (NIF). The Directorate General for Tax (DGT) ruled that the expense is deductible provided it is properly justified and accounted for, and that obtaining a NIF depends on whether the council is able to constitute a separate estate.
Cuestión planteada 1. ¿Es deducible para la sociedad limitada el gasto destinado al comité de empresa?
El pago al comité de empresa es un gasto fiscalmente deducible siempre que cumpla las condiciones de inscripción contable, imputación por devengo y justificación, ya que no se considera una donación o liberalidad. Respecto al NIF, su obtención depende de si el comité de empresa tiene capacidad legal para poseer bienes o derechos de contenido económico y constituir un patrimonio separado susceptible de imposición. La Administración Tributaria no determina si el comité tiene dicha capacidad.
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