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A company has requested clarification on how to tax compensation received for damage to an industrial warehouse and the treatment of reconstruction costs. The DGT ruled that the compensation income is included in the period in which the right to receive it is recognised under accounting standards.
Cuestión planteada Contabilización y tributación en el Impuesto sobre Sociedades de las operaciones planteadas.
El ingreso por indemnización de seguros se integra en la base imponible en el ejercicio en que se devengue contablemente, cuando se reconozca el derecho a su percepción. Si los costes de reconstrucción se consideran gastos del ejercicio, se imputan en el año de su devengo; si se consideran mejoras o ampliaciones, se incorporan al inmovilizado y se amortizan durante la vida útil restante del activo. La amortización de dichas mejoras debe tener en cuenta un posible alargamiento de la vida útil del elemento.
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