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A company has requested clarification on whether the difference between a redundancy payment and legal costs paid in 2016 should be deducted in that financial year or in 2012. The Directorate General of Taxes (DGT) has ruled that they may be deducted in 2016, provided that their accounting attribution in that year does not result in a lower tax liability than would be required under accrual rules.
Cuestión planteada Si el importe de la diferencia de la indemnización más los gastos de la demanda que se van a pagar a la trabajadora se pueden deducir como gasto en el ejercicio 2016 o habría que modificar la declaración del Impuesto sobre Sociedades del ejercicio 2012.
Los gastos de la demanda e indemnización por despido (siempre que sea inferior a un millón de euros y por causas económicas) son deducibles si cumplen las condiciones de inscripción contable, devengo y justificación. No obstante, si se imputan contablemente en un ejercicio posterior al de su devengo, la deducibilidad en ese ejercicio posterior dependerá de que dicha imputación no resulte en una tributación inferior a la que habría correspondido aplicando las normas de imputación temporal.
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