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A company has requested clarification regarding the accounting treatment of land and an industrial warehouse if monthly instalments are not paid, leading to the termination of the sale agreement. The DGT indicates that if non-payment occurs and the contract is terminated by operation of law, the entity must derecognise the assets and recognise the resulting loss.
Cuestión planteada 1. Respecto al gasto y período de imputación:
Si el impago determina la resolución de pleno derecho de la compraventa con pérdida de las cantidades entregadas, la entidad debe dar de baja el terreno y la nave industrial, reconociendo la consiguiente pérdida. En caso de un posterior arrendamiento, si este es operativo, la nave no sería un activo para el arrendatario; si es financiero, se aplicarán los criterios de amortización correspondientes.
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