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A company sought clarification on which financial year it should record the refund of excess contributions for workplace accidents agreed in 2016. The Directorate General for Taxes (DGT) ruled that it must be recognised as income in the period in which the right to said refund is established.
Cuestión planteada En el Impuesto sobre Sociedades, a qué ejercicios debe imputarse la devolución del exceso cotizado entre octubre de 2011 y septiembre de 2015 cuya devolución se acuerda en el año 2016.
Al no existir una norma específica en la LIS para la devolución de cotizaciones contabilizadas como gasto, se debe aplicar la normativa contable. La devolución de importes que fueron gastos deducibles debe imputarse como ingreso en la base imponible del Impuesto sobre Sociedades del periodo impositivo en que se reconoce el derecho a su devolución.
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