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A company inquired whether it could reverse positive adjustments made in previous years regarding staff costs associated with a share option plan. The DGT ruled that such costs are deductible in the tax period in which the actual delivery of the equity instruments occurs.
Cuestión planteada Si la sociedad consultante podrá revertir los ajustes positivos realizados en ejercicios anteriores para la determinación del Impuesto sobre Sociedades que se correspondan con los gastos de personal asociados a las opciones concedidas a los empleados que las hayan ejercitado, de acuerdo con el artículo 14.6 de la Ley del Impuesto sobre Sociedades.
Los gastos de personal por pagos basados en instrumentos de patrimonio no son deducibles en el momento de su reconocimiento contable, debiendo practicarse un ajuste positivo. No obstante, según el artículo 14.6 de la LIS, estos gastos serán fiscalmente deducibles en el periodo impositivo en que se produzca la entrega de los instrumentos a los empleados. Por tanto, en el ejercicio en que se efectúa la entrega de las acciones, el gasto que previamente no fue deducible pasa a ser fiscalmente deducible.
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