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A company leasing commercial premises has enquired whether an amount collected in advance can be recognised in the Corporate Tax taxable base on a monthly basis throughout the contract term. The DGT has ruled that, if the transaction constitutes an operating lease, the income shall be recognised in the profit and loss account as the economic benefits of the asset are transferred.
Cuestión planteada Si el importe abonado anticipadamente por la sociedad C a la consultante constituye un ingreso que pueda ser imputado en la base imponible del Impuesto sobre Sociedades a medida que se devenguen las mensualidades correspondientes a cada uno de los ejercicios de duración del contrato de arrendamiento del local, en la cuantía de un ciento veinteavo por cada mes natural, y, en su caso, en el primer y último mes, los días del mismo que correspondan a la liquidación anual de dicho impuesto.
En un arrendamiento operativo, los cobros anticipados deben imputarse a resultados a lo largo del periodo de duración del contrato, a medida que se cedan los beneficios económicos del activo arrendado. Por tanto, dicha cuantía constituirá un ingreso contable que formará parte de la base imponible del Impuesto sobre Sociedades en cada uno de los periodos impositivos según su imputación contable. Este tratamiento se aplica siempre que la operación se califique como arrendamiento operativo según el Plan General de Contabilidad.
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