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

These keys will include 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 personnel expenses that correspond to payments based on equity instruments of article 14.6 of the LIS and to expenses related to the technical provisions fund made by the companies reciprocal guarantee, charged to its 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 entered in the increases key [00335]. And in the tax period in which said benefits are paid, the amounts corresponding to those expenses that, in a previous tax period, were included in the manner indicated, must be entered in the reductions key [00336].

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

Likewise, in the tax period in which personnel expenses corresponding to payments based on equity instruments are recorded in the terms established in article 14.6 of the LIS, the amount thereof must be entered in the 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 entered in the reductions key [00336].

Finally, in relation to the expenses related to the technical provisions fund made by the 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 the LIS. Law 1/1994, of March 11, on the Legal Regime of Reciprocal Guarantee Companies. Therefore, the amount of said expenses must be entered in the reductions key [00336].

Once the technical provisions fund reaches that minimum amount, the expenses related to said fund will only be 75 percent deductible, so the amount of 25 percent will have to be entered in the increase code [00335]. corresponding to non-deductible expenses.