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A company has enquired whether a rent advance should be recognised in the tax year it is received or pro-rated. The DGT has ruled that tax recognition will depend on how the income has been recorded in the accounts.
Cuestión planteada Si debe imputar el total del anticipo en el ejercicio 2014, o bien, se debe imputar prorrateándolo por mensualidades y años.
Si el anticipo se contabiliza siguiendo el principio de devengo, solo se imputará fiscalmente la parte correspondiente a los meses devengados en el ejercicio. Si se contabiliza la totalidad del anticipo como ingreso en el año de recepción, se imputará fiscalmente en ese periodo, siempre que esto no resulte en una tributación inferior a la que correspondería por el método de devengo.
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