4.2.24 Codes 00335 and 00336 expenses and provisions for pensions not affected by article 11.12 LIS (Article 14.1, 14.6 and 14.8 LIS)

These keys will record the adjustments made in relation to the expenses for provisions and internal funds referred to in article 14.1 of the LIS , provided that they are not affected by article 11.12 of the LIS, to the personnel expenses that correspond to payments based on equity instruments of article 14.6 of the LIS and to the expenses related to the technical provisions fund made by the mutual guarantee companies, charged to their profit and loss account in the terms provided for by article 14.8 of the LIS.

In the tax period in which the expenses for provisions and internal funds referred to in article 14.1 of the LIS are recorded, the amount thereof must be recorded in the [00335] increase key. And in the tax period in which these benefits are paid, the amounts corresponding to these expenses that in a previous tax period were included in the manner indicated must be recorded in the reduction key [00336].

In relation to these expenses for provisions and internal funds in article 14.1 of the LIS, it should be remembered that in these keys [00335] and [00336] and, where applicable, in their corresponding breakdown boxes, only the amounts relating to said expenses that are not affected by the limit established in article 11.12 of the LIS should be recorded. If they were affected by this limit, their amount would be recorded in keys [00415] and [00211].

Likewise, in the tax period in which personnel expenses are recorded that correspond to payments based on equity instruments in the terms established in article 14.6 of the LIS, the amount thereof must be recorded in key [00335] of increases. And in the tax period in which the delivery of said instruments occurs, the amounts corresponding to those expenses that in a previous tax period were included in the manner indicated must be recorded in the [00336] reduction key for decreases.

Finally, with regard to expenses related to the technical provisions fund incurred by mutual guarantee companies, article 14.8 of the LIS establishes that they will be deductible until the fund reaches the mandatory minimum amount referred to in article 9 of Law 1/1994, of March 11, on the Legal Regime of Mutual Guarantee Companies. Therefore, the amount of these expenses must be recorded in the decrease key [00336].

Once the technical provisions fund reaches this minimum amount, the expenses related to said fund will only be deductible by 75 percent, so the amount of 25 percent corresponding to non-deductible expenses must be recorded in the [00335] increase key.