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A company enquired whether it could deduct the payment of a life annuity to its former directors, as stipulated in its articles of association, as a Corporate Tax expense. The DGT ruled that, as this remuneration covers contingencies similar to pension plans, the expense is deductible in the financial years in which the payment is made.
Cuestión planteada Si la entidad consultante puede considerar como gasto deducible, a efectos del impuesto sobre Sociedades, el importe abonado al antiguo administrador de acuerdo a lo establecido en los Estatutos.
El complemento o mejora de pensiones acordado por la Junta General para administradores que hayan ocupado el cargo al menos cinco años es una retribución adicional por su jubilación. Al cubrir contingencias análogas a las de los planes de pensiones, el gasto será deducible en los períodos impositivos en los que se abone la prestación.
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