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The taxpayer asks whether they can deduct in 2014 a provision for a previously existing swap contract that was not previously recognised. The DGT rules that the expense is deductible in the period in which it is accounted for, provided that it does not result in lower taxation than would have applied under the accrual principle.
Cuestión planteada Si el importe contabilizado es fiscalmente deducible en la declaración del Impuesto sobre Sociedades del período impositivo 2014.
Un gasto contable es fiscalmente deducible si cumple los requisitos de inscripción, devengo, correlación y justificación, y no es un gasto no deducible específico. Si un gasto se imputa contablemente en un periodo posterior a su devengo, podrá deducirse en ese periodo posterior siempre que no se derive una tributación inferior a la que hubiera correspondido por las normas de imputación temporal. En este caso, el gasto por provisión para otras responsabilidades sería deducible en 2014 si se registra conforme a la normativa contable y cumple los requisitos de deducibilidad.
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