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A company enquired whether staff costs resulting from an incentive plan involving shares in its US parent company are tax-deductible at the time of delivery. The DGT ruled that if the expense is recorded in the accounts and the shares are delivered, it is deductible under Corporate Tax regulations.
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, derivado de las operaciones de concesión a sus empleados de instrumentos de patrimonio concedidos por su matriz estadounidense se considera como gasto fiscalmente deducible en el momento de la entrega de las acciones a los empleados, 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 su entrega, son fiscalmente deducibles cuando se produce dicha entrega. En el caso planteado, al entregarse las acciones de la matriz anualmente sin exigir permanencia para su devolución, el gasto contabilizado es deducible en cada ejercicio de entrega conforme a los artículos 10.3 y 14.6 de la LIS.
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