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A company asked whether it could deduct repair expenses from received indemnifications for guest-caused damage. The DGT responds that offsetting entries is not allowed under the accounting principle of non-compensation.
Cuestión planteada Tributación de los ingresos percibidos en concepto de indemnización. Adicionalmente, se plantea se es posible descontar de la cuantía de los ingresos el importe de los gastos derivados de los daños.
No es posible compensar ingresos con gastos atendiendo al principio contable de no compensación. La indemnización debe imputarse en el periodo en que se reconozca el derecho a su percepción. Los costes de reparación se integrarán en la base imponible en el año de su devengo, siempre que se califiquen como gastos del ejercicio según la normativa contable. Si se consideran mejoras del activo, se amortizarán según lo previsto en el Reglamento del Impuesto sobre Sociedades.
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