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An entity sought guidance on the timing of revenue recognition for the transfer of mooring rights within a port concession. The DGT ruled that recognition must comply with the accounting standards applicable to the specific type of contract.
Cuestión planteada 1.- A efectos del Impuesto sobre Sociedades, ¿qué criterio de imputación temporal sería aplicable a los ingresos correspondientes a la cesión del derecho de uso preferente de los amarres en el primer ejercicio fiscal y en los siguientes?
La imputación de ingresos debe realizarse conforme al devengo y a la normativa contable, según los artículos 10.3 y 11.1 de la LIS. Si la cesión es un arrendamiento operativo, el ingreso se imputa a lo largo del periodo de arrendamiento. Si se califica como arrendamiento financiero (venta), se aplicarán los criterios de la NRV 14ª. La calificación depende de si se transmiten los riesgos y beneficios del derecho de uso.
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