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A company asks about the deductibility and accrual of extraordinary bonuses and variable remuneration for employees and directors. The DGT states that bonuses and director remuneration are deductible based on their accounting accrual, while cash settlements based on capital instruments follow a specific deductibility regime.
Cuestión planteada Tratamiento fiscal en cuanto a la deducibilidad en el Impuesto sobre Sociedades del pago de la retribución variable y extraordinaria acordada en favor de empleados, directivos y consejeros, así como el devengo de las mismas.
Los gastos por bonus extraordinarios y retribuciones de consejeros son deducibles si cumplen con la inscripción contable, el devengo y la justificación documental. En el caso de retribuciones para directivos basadas en instrumentos de patrimonio que se liquidan en efectivo, el gasto asociado al pasivo será deducible en el período impositivo en que se aplique la provisión o se destine el gasto a su finalidad, según el artículo 14 de la LIS.
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