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A company has requested clarification on the amount that must be provisioned for the collection of premiums to ensure deductibility for Corporate Tax purposes. The DGT has ruled that, since the new regime eliminates premiums as of July 2013, it is not appropriate to account for such a provision, and therefore it would not be deductible.
Cuestión planteada 1.- A efectos del Impuesto sobre Sociedades, y al no estar fijada objetivamente la cantidad a provisionar por cobro de primas, qué cantidad se debería de dotar para que fuera deducible.
A partir de la entrada en vigor del Real Decreto-ley 9/2013, la entidad no cobrará primas bajo el régimen anterior. Por tanto, carece de sentido contabilizar una provisión por este concepto. Dicha provisión no será fiscalmente deducible en el Impuesto sobre Sociedades por aplicación del artículo 10.3 del TRLIS.
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