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A company made an error in 2008 by failing to make an extra-accounting adjustment to its Corporate Income Tax taxable base. The query asks whether this adjustment could be made in the 2016 financial year to correct the error.
Cuestión planteada En la medida en que el gasto por Impuesto sobre Sociedades fue imputado en la cuenta de pérdidas y ganancias de la sociedad del ejercicio 2008 y reconocido por tanto en el patrimonio neto de la sociedad, si podría efectuar un ajuste al resultado contable del ejercicio 2016 que se presentará en julio de 2017 por el importe del Impuesto sobre Sociedades del ejercicio 2008.
El ajuste extracontable por el Impuesto sobre Sociedades debe practicarse en el propio período impositivo en que tiene lugar su registro contable. No es aplicable la imputación temporal de ingresos y gastos del artículo 11 de la LIS para este caso. Para corregir el error, deben aplicarse las reglas de rectificación de autoliquidaciones de la Ley General Tributaria. Si el derecho a rectificar la autoliquidación de 2008 ha prescrito, no es posible realizar el ajuste en un ejercicio posterior.
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