4.2.34 Code 01817 expenses derived from the termination of the employment or commercial relationship (Art.15 i) LIS)

Article 15 i) of the LIS establishes that the expenses derived from the termination of the employment relationship, common or special, or the commercial relationship referred to in the article will not be tax deductible. 17.2.e) of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth, or of both, even when they are satisfied in several tax periods, which exceed, for each recipient, the greatest of the following amounts:

• 1 million euros.

• The amount established on a mandatory basis in the Workers' Statute, in its implementing regulations or, where applicable, in the regulations governing the execution of sentences, without the amount established by virtue of an agreement, pact or contract being considered as such. . However, in cases of collective lay-offs carried out in accordance with the terms of Article 51 of the Workers' Statute, or arising out of the causes provided for in paragraph c) of Article 52 of the Statute, provided that, in both cases, they are due to economic, technical, organisational or production reasons or due to force majeure, it will be the amount established with an obligatory nature in the Statute for unlawful dismissal.

For these purposes, the amounts paid by other entities that are part of the same group of companies in which the circumstances provided for in article 42 of the Commercial Code occur, regardless of their residence and the obligation to prepare annual accounts, will be computed. consolidated.

In application of the provisions of this provision, the taxpayer must make a positive adjustment to the accounting result in this key in the tax period in which these expenses considered non-deductible are recorded.