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The DGT clarifies when insurance indemnities should be recognised in corporate income tax. The indemnity must be recognised in the accounting period of its accrual when the claim is practically certain, except where the instalment operations regime applies.
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La indemnización debe imputarse en la base imponible del periodo en que se produzca su devengo, cuando el derecho a percibirla sea prácticamente cierto o seguro y se pueda valorar con fiabilidad. Si el periodo entre el devengo y el vencimiento del último plazo es superior a un año, se puede aplicar el criterio de imputación según la exigibilidad de los cobros del artículo 11.4 de la LIS. Si el plazo es igual o inferior a un año, se debe aplicar el principio de devengo e imputar el ingreso cuando se reconozca contablemente.
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