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A company has enquired whether the total amount of legal costs (principal and VAT) should be recorded as extraordinary income. The DGT has ruled that the amount must be included in the taxable base of the period in which the judgment becomes final, in accordance with accounting regulations.
Question raised 1.- Should the total amount received for legal costs (base + VAT) be imputed as extraordinary income for the fiscal year?
The amount of the legal costs compensation, which coincides with the approved assessment, must be included in the Corporate Income Tax taxable base in the tax period in which the judgment recognizing the right to its receipt becomes final. To this end, accounting regulations and the accrual principle established in the LIS must be observed.
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