Expenditure arising from the expiry of an employment or trade relationship

article 15 i) of the LIS establishes that expenses derived from the termination of the employment relationship, common or special, or will not be tax deductible. of the commercial relationship referred to in article 17.2.e) of Law 35/2006, of November 28, on Personal Income Tax and the partial modification of the Corporate Tax laws, on the Income from non-residents and from assets, or both, even when paid in several tax periods, which exceed , for each recipient, the greater 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 one established by virtue of an agreement, pact or contract being considered as such. However, in the cases of collective dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute, or produced by the causes provided for in letter c) of article 52 of the cited Statute, provided that, in both cases, they are due to economic, technical, organizational, production or force majeure causes, it will be the amount established on a mandatory basis in the aforementioned Statute for unfair dismissal.

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

Filling in form 200

In application of the provisions of this provision, the taxpayer must make a positive adjustment to the accounting result in the tax period in which these expenses considered non-deductible are recorded in box [01817] «Expenses derived from the termination of the employment or commercial relationship (art. 15 i) LIS)» on page 12 of model 200.