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A company has enquired whether it should recognise income from a compulsory purchase in the financial year the payment is received or wait for the court ruling. The DGT indicates that the price difference established by the court accrues in the financial year in which the ruling becomes final.
Cuestión planteada Si se debe reconocer un ingreso en la cuenta de pérdidas y ganancias del ejercicio 2014 por la totalidad del ingreso percibido, pero efectuando una dotación contable de una provisión, por el riesgo de la pérdida del valor en caso de sentencia desfavorable. O alternativamente, no hacer ningún registro del ingreso en la cuenta de pérdidas y ganancias, hasta que se resuelva judicialmente el litigio, con sentencia judicial firme.
La transmisión de la propiedad se produce con la ocupación de los bienes, momento en que se devenga la renta por la diferencia entre la cantidad consignada y el precio de adquisición. No obstante, si el precio es objeto de recurso, la diferencia entre el valor inicial y el fijado judicialmente se entiende devengada en el ejercicio en que se dicte el fallo judicial firme.
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