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A company has enquired whether amounts claimed by the Social Security administration following a workplace accident are tax-deductible. The Directorate General for Taxes (DGT) has ruled that the surcharge imposed for failure to implement safety measures is a non-deductible administrative penalty, whereas disability benefits are deductible.
Cuestión planteada - Se plantea si los conceptos reclamados por la Seguridad Social tienen la consideración de gastos deducibles en el Impuesto sobre Sociedades.
El recargo impuesto al empresario infractor por accidente de trabajo constituye una sanción administrativa y, por tanto, no es fiscalmente deducible según el artículo 15.c) de la LIS. No obstante, las prestaciones de incapacidad permanente o temporal que la sociedad deba satisfacer sí son gastos deducibles, siempre que se registren contablemente y no figuren en la lista de gastos no deducibles. Respecto a indemnizaciones de seguros, estas deben integrarse como ingresos fiscales en el ejercicio de su devengo.
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