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A professional carrying out economic activities has enquired as to when income should be declared after recovering debts previously recorded as impairment losses in prior years. The DGT has ruled that, in accordance with the accrual principle and Corporate Tax regulations, income from the reversal of such impairments must be attributed to the financial year in which the court ruling recognising the right to collection becomes final.
Cuestión planteada Imputación temporal de las cantidades percibidas.
Los rendimientos de actividades económicas se imputan según la normativa del Impuesto sobre Sociedades y el principio de devengo. Si se han deducido gastos por deterioro de créditos en ejercicios anteriores, la reversión de dichos deterioros debe reconocerse como ingreso en el ejercicio en que se produzca el cobro por ejecución de sentencia. Salvo que se acredite haber declarado el ingreso en un ejercicio previo sin haber computado el gasto por deterioro, el ingreso se imputa al año en que la sentencia adquiera firmeza.
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