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A company has requested clarification on whether it can apply a negative adjustment to its Corporation Tax regarding a CDTI subsidy that was charged to reserves and subsequently transferred to the other members of a consortium. The Directorate-General for Taxes (DGT) has ruled that such an adjustment is permissible for the transferred portion, provided that the rules for temporal imputation are met.
Cuestión planteada Si en relación a la subvención CDTI dado que la administración ha imputado como ingreso la totalidad de la subvención en el año 2012, sería admisible que la sociedad A practicara un ajuste negativo por el importe cargado a reservas en su declaración del Impuesto sobre Sociedades en base al importe distribuido al resto de miembros del consorcio, siendo el abono a reservas la parte de ingreso que ya habría tributado como consecuencia de la liquidación provisional.
Si la entidad A realiza un abono en reservas por el ingreso de la subvención tras una liquidación provisional, deberá efectuar el ajuste negativo por la parte de la subvención transferida al resto de empresas del consorcio. La imputación contable de dicho gasto en un periodo posterior al de su devengo se integrará en la base imponible del ejercicio en que se contabilice, siempre que no resulte en una tributación inferior a la que correspondería por la regla general de devengo. Si el gasto procede de un ejercicio ya prescrito, debe imputarse obligatoriamente siguiendo la regla general de devengo.
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