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The query asks whether payments made for the subrogation of employment contracts are subject to VAT and if they are deductible for Corporate Tax purposes. The DGT rules that such payments constitute consideration for a service provided by the companies assuming the contracts, and are therefore subject to VAT.
Cuestión planteada Se plantea si el pago de dicha compensación por la subrogación laboral estaría sujeta al Impuesto sobre el Valor Añadido y en su caso si sería un gasto fiscalmente deducible a los efectos del Impuesto sobre Sociedades.
El pago por la subrogación de contratos laborales no es una indemnización, sino la contraprestación de una prestación de servicios realizada por las sociedades que se subrogan. Al tratarse de un acto de consumo donde la consultante adquiere un servicio, las cantidades están sujetas al IVA al tipo general del 21 por ciento. Respecto al Impuesto sobre Sociedades, los gastos por compensaciones a trabajadores serán deducibles si cumplen los requisitos de inscripción contable, devengo, justificación documental y no son considerados no deducibles por el artículo 15 de la LIS.
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