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A query was raised regarding whether annual CPI increases applied to a life annuity for directors, as established in the articles of association, are deductible for Corporate Tax purposes. The DGT indicates that these supplements constitute additional remuneration for the position and may be deductible subject to certain conditions.
Cuestión planteada Si serían gastos fiscalmente deducibles en el Impuesto sobre Sociedades los incrementos anuales del Índice de Precios al Consumo establecidos sobre la renta vitalicia derivados del pago de la renta vitalicia que se reconoce en los Estatutos a favor de los administradores de la empresa.
El complemento o mejora de las pensiones para administradores se considera una retribución adicional al cargo. Estos importes son fiscalmente deducibles siempre que no superen la retribución máxima pactada estatutariamente y se hayan acordado conforme a la normativa mercantil vigente. El texto no aclara si el límite estatutario incluye el incremento por IPC.
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