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A Spanish company enquired whether staff costs arising from equity-settled payments made by its French parent company were deductible. The DGT ruled that these costs are not deductible in the financial years in which they are accounted for, but only in the period when the actual delivery of the instruments takes place.
Cuestión planteada Si en el ámbito del Impuesto sobre Sociedades, y a los efectos de la determinación de la base imponible, el gasto de personal que la entidad consultante tiene obligación de registrar contablemente, de conformidad con la normativa mercantil y contable, por las operaciones de pagos a sus empleados en instrumentos de patrimonio concedidos por la matriz francesa, por haberse cumplido con los objetivos y requisitos establecidos en el plan, son gastos fiscalmente deducibles a efectos del Impuesto sobre Sociedades por aplicación de lo establecido en los artículos 10.3 y 14.6 de la Ley del Impuesto sobre Sociedades.
Los gastos de personal por pagos basados en instrumentos de patrimonio, utilizados como retribución y satisfechos mediante la entrega de los mismos, son fiscalmente deducibles cuando se produzca dicha entrega. Por tanto, en los ejercicios donde se reconozca el gasto contablemente pero no se entreguen los instrumentos, se debe realizar un ajuste positivo en la base imponible. El gasto será deducible en el periodo impositivo en que se produzca la entrega de los instrumentos de patrimonio.
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