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A company asks whether it must record the full amount of a multi-year financial aid upon signing a collaboration agreement with a foundation. The DGT responds that the expenditure is recognised accountably at the time of commitment, but its tax deductibility occurs as the agreed amounts are paid.
Cuestión planteada Confirmación de si en sede de la entidad consultante el importe total de la ayuda económica dineraria se consideraría un gasto devengado contablemente en el momento inicial de la firma del convenio.
El gasto por el convenio debe contabilizarse en el ejercicio en que el colaborador se compromete al desembolso, ya que la ayuda mantiene su carácter gratuito. Fiscalmente, aunque inicialmente sea un gasto no deducible por su naturaleza, el artículo 25.2 de la Ley 49/2002 permite su deducción en el Impuesto sobre Sociedades. Por tanto, la deducibilidad fiscal se producirá a medida que se vayan satisfaciendo las cantidades pactadas en el convenio.
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