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A company has requested clarification on whether severance payments resulting from a redundancy plan (ERE) are deductible in the year they are recorded or in the following one. The Directorate General for Taxes (DGT) has ruled that deductibility depends on when the plan is approved and the termination of contracts becomes irrevocable.
Cuestión planteada Si el apunte contabilizado en el ejercicio 2013 por las indemnizaciones del expediente de regulación de empleo, tiene el carácter de gasto fiscalmente deducible del ejercicio 2013, o si bien por el contrario dicho apunte no tiene el carácter de gasto fiscalmente deducible del ejercicio 2013 y sí es fiscalmente deducible en el ejercicio posterior.
Siguiendo los artículos 10.3 y 19.1 del TRLIS, los gastos se imputan en el periodo en que se devengan. El gasto por indemnizaciones será deducible en el ejercicio en el que se haya aprobado por la Administración competente el expediente de regulación de empleo y la rescisión de los contratos laborales sea irrevocable.
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