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A leasing company has requested clarification on how to tax compensation received due to a reduction in lease payments. The DGT has ruled that this compensation may be recognised over the term of the contract following financial criteria, or at the time it is recorded in the accounts.
Cuestión planteada Cómo se debe imputar la renta percibida, derivada de una reducción de la renta del arrendamiento que se materializará durante toda la vida útil del contrato.
Si la indemnización forma parte de la retribución del contrato, su imputación a la base imponible puede realizarse a lo largo de los períodos en que el contrato esté vigente, aplicando un criterio financiero y el principio de correlación. No obstante, si la sociedad contabiliza el importe total como ingreso en un ejercicio, se imputará en dicho período según la normativa de imputación temporal.
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