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A company has requested clarification on whether it should include in its Corporate Tax taxable base the compensation received for the termination of a lease agreement and the impairment of its premises. The Directorate General of Taxes (DGT) rules that both concepts are governed by accounting standards.
Cuestión planteada Se plantea si la indemnización recibida y el deterioro deben integrarse en su totalidad en la base imponible del Impuesto sobre Sociedades de la entidad consultante en el ejercicio 2014.
La indemnización por resolución de contrato se devenga e integra en la base imponible en el ejercicio en que se produzca su devengo. El gasto por deterioro de inmuebles es fiscalmente deducible en el ejercicio en que se contabilice, siempre que el valor contable supere al importe recuperable (el mayor entre el valor razonable menos costes de venta y su valor en uso).
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