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A query was raised regarding the deductibility of an accounting provision for the payment of variable remuneration to executives. The DGT ruled that such a provision is not deductible in the financial year it is recorded, but will be deductible when the remuneration is actually paid.
Cuestión planteada 1. Criterio de imputación temporal del gasto derivado de la provisión para el posible pago de la retribución variable contabilizado por la entidad consultante.
El gasto por la dotación de la provisión para cubrir la remuneración variable no será fiscalmente deducible en el periodo en que se dote. No obstante, la entidad podrá considerar como gasto deducible la provisión dotada en el periodo impositivo en que se satisfaga la remuneración, según el artículo 14.5 de la LIS. El gasto será deducible siempre que cumpla los requisitos de inscripción contable, devengo y justificación documental, y no sea un gasto no deducible por precepto específico.
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