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A company asks whether it can apply a negative adjustment to its corporate tax base for a tax refund it will receive to pay former shareholders of an acquired company. The DGT responds that, as this is a third-party transaction, there will be no income or expenses in the profit and loss account.
Cuestión planteada 1) En relación con el importe de la devolución derivada de la reclamación relativa al Impuesto sobre Sociedades 96-99, que en su caso llegue a producirse, si se podrá realizar un ajuste negativo al resultado contable para el cálculo de la base imponible del Impuesto sobre Sociedades, derivado de la parte correspondiente a la cuota.
La entidad debe contabilizar la recepción de la devolución y el posterior pago a los antiguos accionistas como una operación por cuenta de terceros, abonando la entrada de efectivo a un pasivo y cancelando dicha deuda con el pago. Al no reconocerse ningún ingreso ni gasto en la cuenta de pérdidas y ganancias, la operación no tendrá reflejo en la base imponible del Impuesto sobre Sociedades en el periodo en que las liquidaciones adquieran firmeza.
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