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A company asks whether the expense of a multi-year incentive plan, based on share value and payable in cash, is deductible in the accounting period it is recorded. The DGT responds that although the accounting charge must be allocated over the service period, the expense is deductible for tax purposes in the period when the provision is made or when the expense is applied to its 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 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, dichos 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 el gasto se imputa contablemente en un periodo posterior al de su devengo, computará 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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