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A company asks how to account for IBI refunds from previous years in corporate tax. The DGT states that the income must be attributed to the year in which the right to credit arises, without adjusting prior years.
Cuestión planteada Tratamiento fiscal, en el Impuesto sobre Sociedades, de las cantidades percibidas en 2023 como consecuencia de la devolución de las cuotas del Impuesto sobre Bienes Inmuebles correspondientes a los ejercicios 2011 a 2019.
El ingreso por la devolución de impuestos indebidamente pagados debe integrarse en la base imponible del Impuesto sobre Sociedades del periodo en que el derecho de crédito sea exigible, siguiendo la normativa contable. No procede rectificar las autoliquidaciones de los ejercicios en los que se contabilizaron los gastos originales, siempre que estos fueran deducibles y cumplieran los requisitos de imputación y justificación.
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