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Los gastos de formación en los que incurre una empresa para sus empleados se consideran gasto  deducible a efectos del Impuesto sobre Sociedades.

Además de ser considerado como gasto deducible y con el fin de potenciar la capacitación de los trabajadores con miras a conseguir una política de pleno empleo  se  aprueban deducciones en la cuota del Impuesto sobre Sociedades.

Así el Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades, establece determinadas deducciones en la cuota íntegra del Impuesto sobre Sociedades para incentivar determinadas actividades, entre otras, se regula la deducción por gastos de formación profesional en su artículo 40 y Disposición Adicional Décima.

Como regla general, el porcentaje de deducción en la cuota íntegra es de un 2% o un 1%, para el periodo impositivo iniciado a partir del ejercicio 2009 o 2010 respectivamente, de los gastos de formación profesional efectuados en cada período impositivo. En el caso de que los gastos efectuados en la realización de actividades de formación profesional en cada período impositivo sean mayores que la media de los efectuados en los dos años anteriores, se aplicará el porcentaje indicado en cada periodo impositivo y el  4% o el 2% sobre el exceso respecto de ésta para el ejercicio 2009 y 2010 respectivamente. 

Con efectos para los períodos impositivos que se inicien a partir de 1 de enero de 2011, esta deducción está derogada por el punto 2 de la Disposición Derogatoria Segunda de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.

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Joël McConnell July 20, 2010 - 10:43 am

Si os puede ayudar… “El importe de las cuotas de inscripción a las actividades formativas, es deducible en el impuesto sobre Sociedades, en los términos indicados en el Art. 10 de la Ley y en el Impuesto sobre la Renta, Art. 41 de la Ley. Asimismo los gastos de formación del personal permiten una deducción en la cuota de dichos impuestos del 5% sobre ese importe, en los términos indicados en el Art. 78.5 de la Ley 18/1991 sobre el IRPF.”

[…] Pues bien, también las empresas pueden deducirse ciertos gastos en este impuesto, como por ejemplo gastos en formación del empleado. En este caso, una de las causas de las desgravaciones fiscales podría ser el animar a las […]

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IE Financial Aid Blog » Impuesto sobre sociedades: La formación es un gasto deducible. | IE Business School

Juan Hernández December 26, 2014 - 12:21 pm

Muy interesante el artículo. Lo compartiré por mis redes y en http://www.ipsunworld.com . Muchas gracias por el articulo.

ipsunworld January 12, 2015 - 1:43 pm

Según el artículo, tengo una duda como regla general… el porcentaje de deducción es variable con el paso de los años? Los gastos de formación son degrabables?

http://www.ipsunworld.com January 12, 2015 - 1:44 pm

Según el artículo leido en http://www.ipsunworld.com , tengo una duda como regla general… el porcentaje de deducción es variable con el paso de los años? Los gastos de formación son degrabables?

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Yvonne Cranston June 7, 2016 - 11:27 pm

Además de ser considerado como gasto deducible y con el fin de potenciar la capacitación de los trabajadores con miras a conseguir una política de pleno empleo se aprueban deducciones en la cuota del Impuesto sobre Sociedades.Electricians Así el Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades, establece determinadas deducciones en la cuota íntegra del Impuesto sobre Sociedades para incentivar determinadas actividades, entre otras, se regula la deducción por gastos de formación profesional en su artículo 40 y Disposición Adicional Décima.

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