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A company asked whether adjustments to reserves for correcting errors in income recognition (invoiced before earning) should be included in the taxable base. The DGT responds that if such income has already been taxed in the period when it was recorded, the reserve adjustment for correction is not included in the taxable base.
Cuestión planteada
Los cargos o abonos a reservas por subsanación de errores contables no se integrarán en la base imponible si están relacionados con ingresos o gastos devengados y contabilizados en periodos anteriores, siempre que se hubiesen integrado en la base imponible de dichos periodos. En este caso, el cargo en reservas por ingresos no devengados no se integra en el ejercicio de la subsanación, ni los ingresos que se contabilicen posteriormente al aplicarse el principio de devengo.
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