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A company has requested clarification on whether capitalising machinery repair and maintenance costs following an inspection constitutes an error, a change in accounting policy, or a change in accounting estimate. Based on the ICAC report, the DGT has determined that if the appropriate treatment should have been capitalisation, it must be treated as an accounting error.
Cuestión planteada Si la activación debe considerarse como un error relativo a ejercicios anteriores, un cambio de criterio contable o un cambio en estimaciones contables.
Si el tratamiento contable correcto de la operación debió ser la activación de los conceptos, los hechos descritos deben calificarse como la subsanación de un error contable. Se entiende por errores las omisiones o inexactitudes en las cuentas anuales de ejercicios anteriores por no haber utilizado información fiable que estaba disponible.
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