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The taxpayer asks whether the expense of a multi-year incentive plan, recorded in 2022 in accordance with Rule 17 of the General Accounting Plan (PGC), is deductible for Corporate Income Tax purposes. The DGT rules that, although the accounting accrual must be spread over the service period, the tax deductibility of these cash payments occurs when the provision is applied or the expense is allocated to its intended purpose.
Cuestión planteada Confirmar que el gasto correspondiente al Plan de Incentivos Plurianual que la consultante registrará en la fecha de ejecución de la operación (previsiblemente, en el ejercicio 2022), de acuerdo con lo establecido en la Norma de Valoración 17 del PGC, será deducible en el Impuesto sobre Sociedades de la consultante.
Los gastos de personal por pagos basados en instrumentos de patrimonio que se satisfagan en efectivo no son deducibles como provisiones según el artículo 14.3.e) de la LIS. No obstante, estos gastos serán fiscalmente deducibles en el período impositivo en el que se aplique la provisión o se destine el gasto a su finalidad, conforme al artículo 14.5 de la LIS. Asimismo, si se imputan contablemente en un periodo distinto al de su devengo, computarán en el periodo de la imputación contable siempre que no resulte en una tributación inferior a la que correspondería por el criterio general de imputación temporal.
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