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A company asks whether it can deduct in Corporate Income Tax the accounting provision for the cost of restoring urban planning legality to certain plots following an agreement with the City Council. The DGT responds that it will be deductible provided it is not an implicit or constructive obligation and meets the requirements of accrual and substantiation.
Question posed: Whether, under the described circumstances and taking into account that, in accordance with accounting regulations, a provision for liabilities must be allocated as a consequence of the risk the company maintains with the City Council, said expense is deductible in the Corporate Income Tax return corresponding to the 2017 fiscal year, the year in which the proposed agreement was received.
The expense for the allocation of the accounting provision shall be tax-deductible to the extent that it does not derive from an implicit or constructive obligation. To this end, it must comply with the conditions of accounting recognition, accrual-based attribution, and documentary substantiation, and must not be a non-deductible expense according to Article 15 of the LIS.
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