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A company has requested guidance on the accounting and tax treatment of a refund regarding undue Corporate Income Tax (CIT) payments from previous financial years. The Directorate General for Taxes (DGT) states that while accounting treatment falls under the jurisdiction of the ICAC, for tax purposes, the income must be adjusted negatively.
Cuestión planteada ¿Cómo debe contabilizarse tanto contablemente como en el Impuesto sobre Sociedades del ejercicio 2014, el importe del ingreso indebido que se pagó en su día en concepto de las cuotas del acta y se procede a devolver?
Los ingresos procedentes de la contabilización del Impuesto sobre Sociedades no se consideran ingresos fiscales. Por tanto, el ingreso contable derivado de la devolución por ingresos indebidos debe motivar un ajuste negativo al resultado contable para determinar la base imponible.
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