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A cooperative has requested a ruling on whether the profit derived from acquiring promissory notes at a price below their face value can be allocated using the installment transaction method. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the transaction constitutes an acquisition rather than a transfer or the provision of services.
Cuestión planteada Si la cesionaria (consultante) puede aplicar el criterio de operaciones a plazos, establecido en el artículo 11.4 de la Ley 27/2014, del Impuesto sobre Sociedades, en atención al vencimiento y cobro de los pagarés adquiridos.
El beneficio por la diferencia entre el nominal y el precio de adquisición de los pagarés debe imputarse según las reglas generales de devengo del artículo 11.1 de la LIS. El criterio de operaciones a plazos del artículo 11.4 de la LIS requiere una contraprestación que implique una posición acreedora o vendedora, como una transmisión o prestación de servicios. Al tratarse de una adquisición de crédito, no se cumplen los requisitos para aplicar dicho criterio de caja.
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