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The consultant asks whether a provision for alleged improper appropriation can be deducted tax-wise and how to correct it after a judicial resolution. The DGT states that the expense is deductible in the period of incurrence or, if corrected as a accounting error in reserves, in the period of recordation.
Cuestión planteada - Si la sociedad puede provisionar en sus estados financieros la supuesta apropiación indebida y considerarla fiscalmente deducible en la liquidación del Impuesto sobre Sociedades del ejercicio correspondiente, corrigiendo la provisión realizada una vez concluido el procedimiento criminal en el sentido de la resolución judicial.
El gasto por la sustracción de activos es deducible en el periodo de su devengo según los artículos 10.3 y 11 de la LIS. Si el hecho se detecta posteriormente y se corrige mediante un cargo a reservas (error contable), el gasto se integrará en la base imponible del ejercicio en que se realice el registro contable. No obstante, las sanciones o recargos incluidos en la provisión no serán deducibles conforme al artículo 15.c) de la LIS.
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