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A company enquired whether compensation received from a consultancy firm for accounting errors and incurred penalties should be subject to Corporate Tax. The DGT ruled that, as the income derives from a judicial settlement for damages, it must be included in the taxable base.
Cuestión planteada Si los ingresos por esta indemnización se deben integrar en la base imponible del Impuesto sobre Sociedades.
La base imponible se calcula corrigiendo el resultado contable según las normas del Código de Comercio y la LIS. Dado que la indemnización se percibe por los perjuicios causados y no por los impuestos o sanciones en sí, debe atenderse a la normativa contable. Por tanto, la indemnización devengada por el acuerdo judicial es un ingreso que debe integrarse en la base imponible del periodo en que el acuerdo sea firme.
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