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A civil servant inquired whether she could deduct Passive Rights and Muface contributions that remained unpaid during her unpaid leave upon entering a period of leave of absence. The Directorate General for Taxes (DGT) ruled that these expenses must be attributed to the tax period in which the contributions become due.
Cuestión planteada Deducibilidad de los importes adeudados e imputación temporal.
Los gastos deducibles, como las cotizaciones a mutualidades obligatorias o detracciones por derechos pasivos, deben imputarse al periodo impositivo de su exigibilidad. En el caso de que no se puedan descontar de las retribuciones por una situación de excedencia, la exigibilidad se produce en el momento del paso a dicha situación. Por tanto, el gasto se imputa al ejercicio en que ocurre el paso a la excedencia, independientemente de cuándo se realice el pago efectivo.
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