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A company inquired whether it could amend its 2007 Corporate Tax return to deduct compensation paid to tenants due to urban redevelopment. The Directorate General for Taxes (DGT) ruled that if the expense is recorded in a later financial year as a charge against reserves, the 2007 tax year cannot be amended.
Cuestión planteada 1. Si se consideran correctos los tratamientos contable y fiscal que se han manifestado, así como el de instar la rectificación de la liquidación del Impuesto sobre Sociedades del ejercicio 2007 para que se reduzca la base imponible del mismo en el importe de las indemnizaciones, con la consiguiente devolución de la cuota diferencial, ya que 2007 no está prescrito.
Si la subsanación de un error contable implica registrar un gasto en un periodo posterior al de su devengo, dicho gasto se integrará en la base imponible del ejercicio en que se registre contablemente. No procede instar la rectificación de la declaración del ejercicio en que se produjo el devengo original si ello derivaría en una tributación inferior a la que correspondería por la regla general de imputación temporal. En caso de que el ejercicio original esté prescrito, el gasto no será fiscalmente deducible.
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