¿Es fiscalmente deducible la provisión derivada de una reestructuración, debido a un futuro ERE dada la evolución de los negocios?
Mientras no exista una obligación legal o contractual del futuro ERE, dicha provisión no es fiscalmente deducible, sin perjuicio de que cuando concurran los requisitos previstos para su deducibilidad fiscal se realice el ajuste negativo correspondiente.
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