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A company asks how to tax an extraordinary subsidy received to settle an ICO loan. The DGT responds that the tax treatment will follow accounting rules, recognising the income in the periods when the debt is settled.
Cuestión planteada - ¿Cómo tributa esta subvención en el Impuesto sobre Sociedades?
La base imponible en el método de estimación directa es el resultado contable, corregido por ajustes fiscales. Dado que la LIS no modifica la normativa contable para estas operaciones, la subvención se imputará fiscalmente siguiendo los criterios del PGC. Si la subvención es para cancelar deuda, se reconocerá como ingreso en los ejercicios en los que se proceda a la cancelación de la misma.
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