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A non-profit agricultural professional organisation has enquired about the tax treatment of a property acquisition granted by the Regional Government of Castilla-La Mancha, and whether its market value can be reduced through an official appraisal. The Directorate General for Taxes (DGT) ruled that the income must be included in the taxable base in accordance with accounting standards and that the valuation of the right received is a matter of fact.
Cuestión planteada Cómo tributa en el Impuesto sobre Sociedades la adquisición del inmueble por parte de la consultante y la posibilidad, en el caso de su integración en la base imponible del Impuesto, de bajar el valor de mercado del inmueble, mediante tasación pericial, atendiendo a que su posesión está condicionada a una limitación en el uso, sin poder disponer libremente de bien, ni poder transmitirlo.
Los ingresos derivados de la subvención recibida en especie deben integrarse en la base imponible del Impuesto sobre Sociedades siguiendo el criterio de imputación a resultados de la Norma de Registro y Valoración 18ª del PGC. El derecho sobre el inmueble se valorará por el valor razonable del derecho recibido en el momento de su reconocimiento, conforme al artículo 17.1 de la LIS. La determinación de dicho valor razonable es una cuestión de hecho que debe acreditarse y será valorada por la Administración tributaria.
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