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An insurance intermediary has inquired whether its accounting provision can be treated as a deductible technical provision. The DGT has ruled that, as the entity is not an insurance company, it cannot benefit from the tax deductibility applicable to such provisions.
Cuestión planteada Si la dotación contable descrita podría encuadrarse y/o asimilarse a algunas de las provisiones técnicas establecidas en el artículo 29 del Real Decreto 2486/1998 y artículo 16 del Real Decreto Legislativo 6/2004 que desarrollan los Reglamentos y la Ley de Ordenación y Supervisión de los Seguros Privados respectivamente.
El artículo 13.4 del TRLIS permite la deducibilidad de gastos por provisiones técnicas únicamente a las entidades aseguradoras, con los límites que las normas aplicables establezcan. Al no tener la consultante la condición de entidad aseguradora, su dotación contable no es un gasto deducible.
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