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An entity inquired whether it could amend its 2013 and 2014 tax returns to account for Social Security contribution expenses in the 2015 financial year. The Directorate General of Taxes (DGT) ruled that the expense is deductible in the period of its accounting recognition, provided it does not result in lower taxation than would have applied under the accrual principle.
Cuestión planteada Si es posible efectuar una declaración rectificativa del ejercicio 2013 y otra del ejercicio 2014, imputando el gasto al periodo al que realmente corresponde (y cuyas declaraciones del Impuesto sobre Sociedades resultaron a ingresar), aunque su registro contable se haya producido en un periodo posterior, es decir, en el ejercicio 2015, aunque contra reservas, por la naturaleza del gasto relativo a ejercicios anteriores, que se corresponde con las cotizaciones de los ejercicios 2013 y 2014.
Si un gasto se imputa contablemente en un periodo posterior a su devengo, podrá deducirse fiscalmente en dicho periodo posterior, siempre que no se derive una tributación inferior a la que hubiera correspondido por la regla de imputación temporal general. En el caso de cotizaciones no descontadas a los trabajadores, estas pasan a cargo del empresario y son deducibles para la entidad. Para los trabajadores, este coste asumido por la empresa no constituye un mayor rendimiento del trabajo.
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