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A company asks whether long-term incentive payments, payable in cash following a change of control, are deductible in the year of settlement. The DGT responds that the expense is deductible in the period when the provision is made or when the expense is incurred, as provided in Article 14 of the LIS.
Cuestión planteada Si el gasto de personal correspondiente a la remuneración de los servicios prestados por el equipo directivo, que haya adquirido la condición de beneficiarios del Plan de Incentivos descrito, será fiscalmente deducible en el ejercicio en que se produzca la liquidación del Plan por parte de la sociedad concedente X.
El gasto por remuneraciones de un plan de incentivos basado en instrumentos de patrimonio que se liquide en efectivo será deducible en el periodo impositivo en que se aplique la provisión o se destine el gasto a su finalidad (art. 14.5 LIS). Para que sea deducible, debe cumplir los requisitos de inscripción contable, imputación por devengo y justificación documental. En el caso de consejeros ejecutivos, el gasto será deducible si constituye una retribución onerosa vinculada al desempeño de sus funciones.
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