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An insurance company has enquired whether allocations to technical provisions mandated by the Directorate General of Insurance are deductible and when they should be recognised. The Directorate General of Taxation (DGT) responds that they are deductible up to the minimum amounts established by the applicable regulations and that, if recorded as error corrections in subsequent financial years, they shall be recognised in the year of their accounting provided this does not result in lower taxation.
Cuestión planteada 1) Si las dotaciones a la provisión técnica por prestaciones registradas por mandato de la Dirección General de Seguros en relación con los ejercicios 2011 y 2012 son fiscalmente deducibles.
Los gastos por provisiones técnicas de aseguradoras son deducibles hasta el importe de las cuantías mínimas establecidas por las normas aplicables. Los ajustes de inspección por insuficiencia de provisión de prestaciones se consideran cuantía mínima. Si el gasto se registra contablemente en un periodo posterior al de su devengo por corrección de errores, se imputará en el ejercicio de su contabilización según el artículo 19.3 del TRLIS, siempre que no derive una tributación inferior a la que hubiera correspondido por la norma general, considerando el efecto de la prescripción.
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