Si eres un residente fiscal español y tienes pensado reclamar tu gasto de formación, tener en cuenta lo siguiente…

La normativa que regula las deducciones en el Impuesto de Sociedades por formación es:

  • Artículo 40 TRLIS Real Decreto Legislativo 4 / 2004, de 05 de marzo de 2004.
  • Disposición adicional décima TRLIS Real Decreto Legislativo 4 / 2004, de 05 de marzo de 2004.
  • Disposición derogatoria segunda Ley 35 / 2006 , de 28 de noviembre de 2006 .
  • Disposición final 24 Ley 39 / 2010, de 22 de diciembre de 2010.

Para aclarar el tema, hemos preparado un documento basico que explica un poco más en detalle el tema.  Eso sí no es un documento exaustivo y habrá que ver el tema con tu contable para información más precisa con respecto a tu caso en particular.

Para ver el documento, haz clic aquí.


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