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A query was raised regarding whether funding received by a film producer from a third party (seeking tax deductions) should be recorded as grant income and whether a negative adjustment in Corporate Tax would be appropriate. The DGT has determined that it must be accounted for as a grant and that no extra-accounting adjustments are permitted.
Cuestión planteada
La aportación de un tercero para financiar producciones audiovisuales, cuyo fin es obtener una deducción fiscal, tiene la realidad económica de una subvención al productor. Por tanto, el productor debe contabilizar la operación aplicando por analogía la norma de registro de subvenciones del Plan General de Contabilidad. Este tratamiento contable debe trasladarse al Impuesto sobre Sociedades, por lo que no procede realizar un ajuste negativo al resultado contable.
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