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A company sought clarification on whether advances received for the manufacture and delivery of windows should be included in the Corporation Tax taxable base. The DGT ruled that advances do not constitute income until the goods have been transferred and accounting requirements are met.
Cuestión planteada ¿Estos anticipos forman parte de la base imponible del Impuesto sobre Sociedades del ejercicio en que se han cobrado o debe ser el importe total del contrato el que se integre en dicha base aunque no se hayan asignado las correspondientes partidas de gastos? ¿Sería posible realizar un ajuste temporal y, en su caso, qué partida del Impuesto sobre Sociedades reflejaría dicho ajuste?
Los ingresos se integran en la base imponible en el momento de su devengo, según la normativa contable y el principio de correlación. Las cantidades percibidas antes de la transmisión de bienes son anticipos que no computan como ingresos hasta que se cumplan las condiciones de la norma de registro y valoración 14ª del PGC. Si existen obligaciones de cumplimiento en diferentes momentos, se debe asignar la contraprestación en proporción al valor razonable de cada obligación.
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