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Una empresa pregunta en qué ejercicio debe imputar la reducción de rentas de 2020 y 2021 tras una sentencia firme en 2024. Hacienda responde que el gasto es deducible en el periodo de su devengo contable o, si no se contabilizó una provisión previa, en el ejercicio en que se reconozca el pasivo por la sentencia.
Cuestión planteada - En qué ejercicio se debería realizar la imputación temporal de la reducción de ingresos en virtud de la sentencia judicial firme de fecha 12 de marzo de 2024, ¿En el ejercicio que la sentencia adquiere firmeza, es decir, 2024 o en los años 2020 y 2021 a los cuales corresponde la renta/ingreso en cuestión reducida?
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