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A cereal company sought clarification on whether it could deduct as an expense in 2015 a provision for an extra payment promised to farmers, contingent on them delivering their production in 2016. The DGT ruled that it is deductible, provided the provision arises from a contractual obligation rather than an implicit one.
Cuestión planteada ¿Se podría considerar la citada provisión como un gasto deducible a efectos del Impuesto sobre Sociedades del ejercicio 2015?
El gasto asociado a la provisión será fiscalmente deducible en 2015 siempre que esté registrada correctamente y derive de una disposición contractual. Al existir un compromiso expreso y certeza en su acaecimiento, no se considera una obligación implícita o tácita. Para su deducibilidad, debe cumplir con la inscripción contable, la imputación por devengo y la justificación documental.
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