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An author inquires whether she can file an appeal for review against her 2011 and 2012 Income Tax (IRPF) returns following a court order to pay a contractual penalty. The Directorate General of Taxes (DGT) rules that the expense must be attributed to the financial year in which the penalty accrues, thereby precluding the appeal.
Cuestión planteada En el supuesto de que se le condenase al pago de la penalización, se pregunta sobre la posibilidad de presentar recurso extraordinario de revisión contra las actas firmes correspondientes al IRPF 2011 y 2012.
El pago de una indemnización por responsabilidad contractual es un gasto deducible en la actividad económica por estar vinculado a la obtención de ingresos. La imputación temporal de este gasto debe realizarse en el período impositivo en que se produzca su devengo, es decir, cuando exista la resolución que condene al pago. Por tanto, el criterio de imputación temporal excluye la posibilidad de interponer un recurso extraordinario de revisión sobre ejercicios anteriores.
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