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A radio broadcasting company asks how to account for advertising campaign revenues spanning fiscal years. The DGT responds that such revenues should be imputed according to the accounting principle of accrual based on the progress of the service.
Cuestión planteada
En el Impuesto sobre Sociedades, los ingresos por campañas y cuñas publicitarias deben integrarse en la base imponible en el período en que se devenguen según la normativa contable. Si el servicio se cumple a lo largo del tiempo, la imputación se realizará en función del grado de avance hacia el cumplimiento de las obligaciones contractuales, siempre que se disponga de información fiable. En el IVA, el devengo ocurre cuando se presta el servicio, salvo que existan pagos anticipados, en cuyo caso el impuesto se devenga en el momento del cobro.
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