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The taxpayer inquired about the accounting impact of certain reserve adjustments and the capitalisation of financial expenses on the Corporate Tax taxable base. The DGT ruled that expenses incurred to correct errors from financial years that have already lapsed cannot be deducted in the current year to prevent tax underpayment.
Cuestión planteada ¿Qué incidencia tendrían dichas anotaciones contables en la base imponible del Impuesto sobre Sociedades de 2015?
Los gastos imputados contablemente en un periodo posterior al de su devengo se integrarán en la base imponible del ejercicio de su contabilización, siempre que no resulte en una tributación inferior a la que habría correspondido por las normas generales. Si el cargo en reservas corrige un ingreso erróneamente contabilizado en un ejercicio ya prescrito, no será fiscalmente deducible. Respecto a ingresos de ejercicios anteriores, la regularización debe hacerse mediante autoliquidación complementaria del periodo de devengo, salvo que este también esté prescrito.
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