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The query asks when late payment interest from customers or the Administration must be recognised for tax purposes. The DGT rules that such interest constitutes taxable income in the period in which it accrues according to accounting regulations.
Cuestión planteada Si la entidad tiene obligación legal por el principio de devengo y en base al artículo 5 de la Ley 3/2004 de contabilizar los intereses de mora y a imputarlos en el ejercicio fiscal que correspondan según su periodo de generación y devengo en cuanto un cliente o Administración Pública hubiese superado el periodo de pago máximo que para el ejercicio 2015 está estipulado en 60 días como norma general y de 30 días para algún tipo de operaciones específicas.
Los ingresos y gastos derivados de transacciones económicas se imputan al periodo impositivo en que se produzca su devengo, siguiendo la normativa contable. En consecuencia, los intereses de demora se consideran ingreso fiscal en el periodo impositivo en que se produzca su devengo conforme a las normas contables.
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