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A query was raised regarding the timing of tax recognition for a grant that meets its non-repayable conditions in a financial year following the accrual of the expenses it funds. The DGT ruled that the taxable base follows the accounting result and that the grant shall be recognised as income when the conditions for its accounting registration are fulfilled.
Cuestión planteada
La base imponible del Impuesto sobre Sociedades se calcula corrigiendo el resultado contable según los artículos 10.3 y 11 de la LIS. Las subvenciones se imputarán fiscalmente siguiendo los criterios de la normativa contable, reconociéndose como ingreso en el ejercicio en que se cumplan las condiciones para que tengan el carácter de no reintegrables.
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