Ruling No. NAC-DGECCGC23-00000006 establishes that provisions for the severance payment and retirement pensions should be considered as non-deductible in the accounting period in which they are recorded and give rise to a temporary difference that allows the recognition of a deferred tax asset that may be used at the time of payment of such labor obligations.

On the other hand, if such provisions are not used and must be reversed, the income generated by such reversal will have to be considered as taxable or not subject to income tax in the same proportion in which they were considered as deductible or non-deductible expenses in the year in which they were provisioned.

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