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An independent rights management entity asks whether the full amount collected or just its commission should be recorded as income. The DGT states that, when acting on behalf of another, only the management fee should be recognised as income.
Cuestión planteada Si la cuantía que debe figurar como INCN a efectos fiscales (Impuesto sobre Sociedades y otros tributos) debe incluir la totalidad de los ingresos obtenidos por la compañía; es decir, tanto los ingresos totales de la recaudación a los usuarios (para luego compensar con un gasto equivalente su posterior pago a los titulares de derechos), así como los ingresos en concepto descuento de gestión, o por el contrario únicamente debe registrar como ingreso fiscal el concepto correspondiente al descuento de gestión devengado, siendo este, en última instancia, el ingreso tributable real que corresponde a su operativa habitual o Core Business, a los efectos de la correcta cuantificación de la base imponible del Impuesto sobre Sociedades de la entidad, así como el adecuado cumplimiento de otras obligaciones fiscales cuyo devengo, cuantificación o exigibilidad está relacionada con dicho INCN.
Al no controlar los derechos de autor y actuar como mandatario, la sociedad actúa por cuenta ajena. Por tanto, solo debe reconocer como ingresos el descuento de gestión percibido. Si este servicio es su actividad ordinaria, dicho importe formará parte de su cifra de negocios para el Impuesto sobre Sociedades y el Impuesto sobre Actividades Económicas.
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