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A company asked whether expenses for a phantom units plan for executives are deductible when paid or when accounted for. The DGT states that deductibility depends on the accounting recognition date of the expense.
Cuestión planteada Se plantea si el gasto contable derivado del incentivo, registrado como gasto de personal en la cuenta de pérdidas y ganancias de la entidad X y de la entidad Y, respectivamente, respecto de los managers contratados por cada una de ellas, tiene la consideración de gasto fiscalmente deducible en el Impuesto sobre Sociedades.
El gasto por incentivos debe reconocerse en la entidad que recibe los servicios, independientemente de que el pago lo asuma la dominante o una sociedad del grupo. Al ser un pasivo que se liquida en efectivo o en un número variable de acciones, la deducibilidad se rige por el artículo 14.3 y 14.5 de la LIS. Por tanto, el gasto es deducible en el periodo impositivo en que se impute contablemente siguiendo el principio de devengo.
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