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A company has enquired whether contributions to a collective pension insurance scheme for partners who are also employees are deductible. The DGT has ruled that these are deductible as benefits in kind, provided they comply with the requirements of Article 14.2 of the Corporate Income Tax Act and applicable accounting standards.
Cuestión planteada Si las aportaciones correspondientes a los socios tienen la consideración de gasto deducible para determinar la base imponible del Impuesto sobre Sociedades.
Las aportaciones a favor de socios trabajadores tienen consideración de retribución en especie si derivan de su relación laboral. Estas cantidades son deducibles en el Impuesto sobre Sociedades en el periodo de su imputación fiscal, siempre que se cumplan los requisitos del artículo 14.2 de la LIS para planes de previsión social empresarial. También deben cumplir las condiciones de inscripción contable, devengo, justificación documental y no ser gastos no deducibles según el artículo 15 de la LIS.
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