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A company requested clarification regarding the deductibility of an accounting provision for a redundancy programme. The DGT ruled that the expense is not deductible at the time the provision is made, but rather as the agreed monthly obligations accrue.
Cuestión planteada Criterio de imputación temporal del gasto derivado de la provisión para reestructuraciones contabilizado por la entidad consultante.
Los gastos asociados a provisiones por reestructuraciones solo son deducibles si se refieren a obligaciones legales o contractuales. En supuestos de suspensión laboral donde existen compromisos económicos mensuales que se devengan de forma dilatada, el gasto no es deducible en el momento de la dotación de la provisión, sino a medida que las contraprestaciones económicas sean exigibles por los trabajadores.
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