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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 subvención se imputará fiscalmente siguiendo la normativa contable, ya que la LIS no modifica los criterios de valoración o imputación para este supuesto. Una vez que la subvención sea no reintegrable, su imputación a resultados dependerá de su finalidad. Si se destina a cancelar deuda, se imputará como ingreso en los ejercicios en los que se produzca dicha cancelación de forma proporcional al importe cancelado.
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