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A company asked whether an indemnity received from the termination of its financial agent contract was exempt or taxable. The DGT states it must be included in the taxable base as income for the period under accounting regulations.
Cuestión planteada Si la cantidad percibida en concepto de indemnización tributa en el Impuesto sobre Sociedades o estaría exenta dada su naturaleza indemnizatoria por el cierre del negocio provocado por la decisión unilateral del banco con el que trabajaba.
La indemnización percibida por la resolución de un contrato de agente tiene la consideración de ingreso del ejercicio y forma parte de la base imponible del Impuesto sobre Sociedades en el periodo en que se devengue. Al no existir norma en la LIS que modifique el tratamiento contable de las indemnizaciones, se aplica el Código de Comercio. En caso de extinción de la sociedad, los elementos transmitidos a los socios se valorarán por su valor de mercado, integrándose la diferencia con su valor fiscal en la base imponible.
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