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An entity inquired whether it could deduct in the 2014 tax year an expense related to a contribution under Law 8/2009 that was not recorded at the time and was instead directly allocated to reserves. The Directorate General for Taxes (DGT) ruled that, pursuant to Article 19.3 of the Corporate Income Tax Law, such an expense shall be included in the taxable base of the year in which it is recognised, provided that this does not result in lower taxation than would have applied under general imputation rules.
Cuestión planteada Si las cantidades devengadas y satisfechas por la entidad en concepto de aportación a la que se refiere el artículo 5 de la Ley 8/2009 resultarían deducibles registrando en el presente ejercicio económico (que finalizaría el 31 de marzo de 2014), la reversión del activo contingente contabilizado directamente contra una cuenta de reservas sin pasar por la cuenta de pérdidas y ganancias.
El gasto por la aportación debe imputarse en el periodo en que se devenga. Si el gasto se contabiliza en un periodo posterior al que procedía su imputación temporal, se integrará en la base imponible del ejercicio de su contabilización, siempre que de ello no se derive una tributación inferior a la que hubiera correspondido por la norma general de imputación temporal. Para valorar este límite, debe tenerse en cuenta el posible efecto de la prescripción.
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