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A pharmaceutical company ceased operations in 2020 but was required to pay salary differences from previous years in 2021 due to a new collective agreement. The DGT has ruled that these expenses must be declared as income from economic activities in the period in which the payment becomes due.
Cuestión planteada En qué periodo impositivo se puede deducir los gastos a los que ha tenido que hacer frente como consecuencia del convenio laboral aprobado.
Los gastos derivados de la actividad económica pagados tras el cese mantienen su naturaleza de gasto de actividad económica. Deben declararse en el periodo impositivo en que resulte exigible el pago, según la fecha del convenio colectivo. Esto es aplicable siempre que no se haya dotado previamente una provisión contable. Al no ejercer actividad en ese momento, no es necesario darse de alta en el censo de empresarios ni cumplir obligaciones formales de empresarios.
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