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A company asks about the accounting and tax treatment of a reimbursement and its interest after recovering an erroneously paid tax. The DGT states that the income arises when the judgment becomes final and specifies how to account for it according to the payment term.
Cuestión planteada Tratamiento contable y fiscal de la indemnización recibida y de los intereses, así como el periodo al que debe imputarse.
El ingreso por la indemnización se devenga cuando la sentencia que reconoce el derecho a percibirla adquiere firmeza. Fiscalmente, la indemnización debe imputarse en el periodo en que la sentencia sea firme, salvo que se trate de una operación con precio aplazado (periodo entre devengo y vencimiento superior a un año), en cuyo caso se puede imputar cuando el cobro sea exigible. Los intereses de demora siguen el mismo tratamiento. Contablemente, hasta la firmeza, el derecho se trata como un activo contingente.
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