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A subsidiary company asks whether expenses for a multi-year employee incentive plan (based on group share value and paid in cash) are deductible under Corporate Income Tax. The DGT concludes that such expenses are not deductible at the time of accounting entry (Art. 14.3.e LIS), but only when the remuneration becomes due to the employee (Art. 14.5 LIS); in this case, both events occur in 2022.
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 en el periodo en que se registran contablemente (art. 14.3.e LIS). No obstante, dicho gasto se integrará en la base imponible en el periodo en que se aplique la provisión o se destine el gasto a su finalidad (art. 14.5 LIS). Por tanto, el gasto será fiscalmente deducible cuando el empleado tenga derecho a percibir el incentivo y resulte exigible la retribución.
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