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A company inquired whether late payment interest resulting from non-compliance with the Canary Islands Investment Reserve should be allocated to the 2012 financial year. The DGT ruled that such interest constitutes compensatory financial expenses and must be recognised in the period in which they accrue, in accordance with the accrual principle.
Cuestión planteada Se plantea el consultante si se debían haber imputado los intereses de demora al ejercicio 2012 contablemente y fiscalmente, y cuál sería el medio para efectuar dicha imputación.
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