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A company requested clarification regarding the deductibility of a management incentive plan (2014-2018) for Corporate Tax purposes. The DGT ruled that the expense is not deductible through annual accrual, but rather when the incentive becomes due. Additionally, managers may apply a 30% reduction to their Personal Income Tax.
Cuestión planteada - Deducibilidad fiscal en el Impuesto sobre Sociedades de los importes que, en su caso, sean pagados en concepto de retribución incentivada a los directivos.
En el Impuesto sobre Sociedades, los gastos por retribuciones a largo plazo no son deducibles en el periodo de su contabilización, sino en el ejercicio en que se aplique la provisión o se destine el gasto a su finalidad y el incentivo sea exigible. En el IRPF, estos importes son rendimientos del trabajo y permiten la reducción del 30% si tienen un periodo de generación superior a dos años y se imputan en un único periodo impositivo, siempre que no se hayan aplicado reducciones similares en los cinco periodos anteriores y no superen los 300.000 euros anuales.
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