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A company sought guidance on how to declare the sale of two commercial premises carried out in 2012, which became subject to subsequent litigation. The DGT determines that the income must be recognised in the financial year in which ownership is transferred, and outlines how to treat deferred payments and accounting errors.
Cuestión planteada 1) En el ámbito del Impuesto sobre Sociedades, se plantea como debe declararse la compraventa efectuada, en la declaración del ejercicio 2012 y ejercicio 2013,
El ingreso por la venta de bienes debe imputarse en el periodo impositivo en que se transmitan los riesgos y beneficios significativos de la propiedad. Si la operación es a plazos o con precio aplazado, las rentas se entenderán obtenidas proporcionalmente según los cobros, salvo que se opte por el criterio de devengo. En caso de error contable por no registrar el ingreso en el ejercicio correspondiente, la imputación debe integrarse en la base imponible del ejercicio en que debió producirse la transmisión. Respecto al litigio, la empresa debe dotar una provisión por el riesgo, siendo este gasto deducible en la medida que se correlacione con el ingreso integrado.
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