{"id":1206,"date":"2015-12-04T08:46:39","date_gmt":"2015-12-04T08:46:39","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=1206"},"modified":"2015-12-11T09:23:33","modified_gmt":"2015-12-11T09:23:33","slug":"que-provisiones-para-deudas-y-riesgos-nos-podemos-deducir-en-el-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/que-provisiones-para-deudas-y-riesgos-nos-podemos-deducir-en-el-impuesto-sobre-sociedades\/","title":{"rendered":"\u00bfQu\u00e9 Provisiones para deudas y riesgos nos podemos deducir en el Impuesto sobre Sociedades?"},"content":{"rendered":"<p style=\"text-align: left;\"><b><i>Posibilidad y momento de la deducci\u00f3n<\/i><\/b><\/p>\n<p style=\"text-align: left;\"><b>Las Provisiones <\/b>sirven para reflejar una serie de p\u00e9rdidas o gastos que la empresa ve probable tener en el futuro, aunque su cuant\u00eda o su fecha no se conozcan exactamente. Pueden venir determinadas por la ley, por un contrato o por una obligaci\u00f3n impl\u00edcita o t\u00e1cita y su reconocimiento implica la aparici\u00f3n de un gasto contable.<\/p>\n<p style=\"text-align: left;\">A nivel fiscal, sin embargo, no todas las provisiones para gastos y riesgos van a ser deducibles en el Impuesto sobre Sociedades en el ejercicio en que se han dotado(LIS art.14; LIS\/04 art.13) y, por ende, provocar\u00e1n, en estos casos, diferencias que deber\u00e1n ajustarse en la liquidaci\u00f3n del Impuesto hasta que se afronte efectivamente la obligaci\u00f3n.<\/p>\n<p style=\"text-align: left;\">En t\u00e9rminos generales se consideran como:<\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/sad.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1212\" alt=\"sad\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/sad.jpg\" width=\"577\" height=\"323\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/sad.jpg 577w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/sad-300x167.jpg 300w\" sizes=\"auto, (max-width: 577px) 100vw, 577px\" \/><\/a><\/p>\n<p style=\"text-align: left;\">Condiciones que han de cumplir dichas provisiones para su deducibilidad:<\/p>\n<p style=\"text-align: left;\"><span style=\"line-height: 1.71429; font-size: 1rem;\">a).- Por garant\u00edas de <\/span><span style=\"text-decoration: underline;\">reparaciones y revisiones<\/span><span style=\"line-height: 1.71429; font-size: 1rem;\"> \/ e).- Para la cobertura de gastos por <\/span><span style=\"text-decoration: underline;\">devoluci\u00f3n de ventas<\/span><span style=\"line-height: 1.71429; font-size: 1rem;\">: la ley especifica una f\u00f3rmula para calcular qu\u00e9 porcentaje m\u00e1ximo se considera deducible teniendo en cuenta la experiencia del periodo impositivo y los dos anteriores. <\/span><\/p>\n<p style=\"text-align: left;\">b).- <span style=\"text-decoration: underline;\">Por impuestos<\/span>: han de haberse devengado y ser tributos deducibles.<\/p>\n<p style=\"text-align: left;\">c).- <span style=\"text-decoration: underline;\">Por actuaciones medioambientales<\/span>: han de responder a un plan aprobado por la Administraci\u00f3n.<\/p>\n<p style=\"text-align: left;\">d).- <span style=\"text-decoration: underline;\">Por responsabilidades<\/span>:<\/p>\n<p style=\"text-align: left;\">&#8211; Litigios: si la cuant\u00eda es justificable<\/p>\n<p style=\"text-align: left;\">&#8211; Indemnizaciones: si se acepta la propia responsabilidad<\/p>\n<p style=\"text-align: left;\">&#8211; Pagos pendientes y justificados de hechos ciertos pero por cuantificarse.<\/p>\n<p style=\"text-align: left;\">&#8211; Remuneraciones pendientes al personal (pej. pagas extras y vacaciones devengadas).<\/p>\n<p style=\"text-align: left;\">f).- <span style=\"text-decoration: underline;\">Planes de pensiones<\/span>: las contribuciones realizadas por el promotor siempre que se imputen en el mismo ejercicio al part\u00edcipe o asegurado.<\/p>\n<p style=\"text-align: left;\"><b>En la tributaci\u00f3n del Impuesto sobre Sociedades, un conocimiento profundo de la materia marca la diferencia. Les invitamos a consultarnos por su circunstancia espec\u00edfica a trav\u00e9s de nuestro correo electr\u00f3nico <\/b><a href=\"mailto:ambit@ambitassessor.com\">ambit@ambitassessor.com<\/a><b> o bien en <\/b><a href=\"http:\/\/www.ambitassessor.com\/contacte\/es\" target=\"_blank\">nuestras oficinas<\/a>.<\/p>\n<p style=\"text-align: left;\">Somos expertos en fiscalidad nacional e internacional y estaremos encantados de ayudarles.<\/p>\n<p style=\"text-align: left;\"><a href=\"http:\/\/www.ambitassessor.com\/cierrefiscal2015\/es\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1118\" alt=\"banner-consejos-2015\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/banner-consejos-2015.jpg\" width=\"512\" height=\"118\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/banner-consejos-2015.jpg 512w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/banner-consejos-2015-300x69.jpg 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/p>\n<p style=\"text-align: left;\"><a href=\"http:\/\/es.linkedin.com\/pub\/marcos-ivars\/43\/872\/145\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-915\" alt=\"linkedin\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/linkedin.jpg\" width=\"20\" height=\"20\" \/><\/a> Marc Ivars<br \/>\n\u00c1rea Fiscal<\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/www.linkedin.com\/company\/ambit-assessor-s-l-\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-915\" alt=\"linkedin\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/linkedin.jpg\" width=\"20\" height=\"20\" \/><\/a> <a href=\"https:\/\/twitter.com\/ambitassessor\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-917\" alt=\"twittertop\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/twittertop.jpg\" width=\"20\" height=\"20\" \/><\/a> \u00c0mbit Assesor<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Posibilidad y momento de la deducci\u00f3n Las Provisiones sirven para reflejar una serie de p\u00e9rdidas o gastos que la empresa ve probable tener en el futuro, aunque su cuant\u00eda o su fecha no se conozcan exactamente. Pueden venir determinadas por la ley, por un contrato o por una obligaci\u00f3n impl\u00edcita o t\u00e1cita y su reconocimiento [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-1206","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 Provisiones para deudas y riesgos nos podemos deducir en el Impuesto sobre Sociedades? - Ambit Assessor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgiambit.com\/blog\/que-provisiones-para-deudas-y-riesgos-nos-podemos-deducir-en-el-impuesto-sobre-sociedades\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 Provisiones para deudas y riesgos nos podemos deducir en el Impuesto sobre Sociedades? - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Posibilidad y momento de la deducci\u00f3n Las Provisiones sirven para reflejar una serie de p\u00e9rdidas o gastos que la empresa ve probable tener en el futuro, aunque su cuant\u00eda o su fecha no se conozcan exactamente. 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