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A company has enquired whether insurance contributions for a director, and the resulting income tax (IRPF) withholding, are deductible for Corporate Tax purposes. The Directorate General for Taxes (DGT) has ruled that these are deductible in the period in which they are fiscally attributed to the director, provided all legal requirements are satisfied.
Cuestión planteada Si la consultante decidiese imputar fiscalmente las aportaciones efectuadas a favor del Consejero, si serían fiscalmente deducibles del Impuesto sobre Sociedades, tanto las aportaciones realizadas a la asegurada en beneficio del Consejero como el gasto derivado de contabilizar la realización del oportuno ingreso a cuenta del IRPF, independientemente del ejercicio en que se hubiera producido su devengo.
Las primas de seguros satisfechas por la entidad a favor del consejero se consideran retribución en especie. Estas cantidades serán fiscalmente deducibles en el Impuesto sobre Sociedades en el periodo impositivo en que se produzca su imputación fiscal al consejero, siempre que se cumplan los requisitos del artículo 14.2 de la Ley 27/2014. Dichos requisitos exigen la imputación fiscal a la persona vinculada, la transmisión irrevocable del derecho a las prestaciones y la transmisión de la titularidad y gestión de los recursos.
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