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The applicant inquired as to when amounts received via the refund of the IVMDH must be recognised. The DGT ruled that, in the absence of specific regulations within Corporate Tax, commercial accounting standards apply, meaning the income must be recognised in the financial year in which the right to the refund is established.
Cuestión planteada ¿Cuál es el criterio de imputación temporal de dichas cantidades?
La devolución de impuestos que se contabilizaron como gasto debe imputarse como ingreso en la base imponible del Impuesto sobre Sociedades en el ejercicio en que se reconozca el derecho a su devolución. Los intereses de demora sobre dicha devolución tendrán el mismo tratamiento. Para determinar la imputación, se debe acudir a la norma mercantil ante la ausencia de norma específica en el TRLIS o la LIS.
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