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A company inquired whether it was required to file supplementary Corporate Tax returns for the 2016 and 2017 financial years after receiving a right to collect remuneration from those years in 2022. The Directorate General for Taxes (DGT) ruled that the income must be attributed to the 2022 financial year in accordance with accounting and tax regulations.
Cuestión planteada 1.- Si existe la obligación de realizar las autoliquidaciones complementarias del Impuesto de Sociedades en los ejercicios 2016 y 2017.
El ingreso derivado del reconocimiento del derecho a percibir retribuciones de los ejercicios 2016 a 2019 debe formar parte de la base imponible del ejercicio 2022. Esto se debe a que, según el Plan General de Contabilidad, el derecho de cobro y el ingreso deben registrarse en el ejercicio 2022. Al no existir reglas especiales en la LIS, se aplica la regla general de imputación según el devengo contable (artículos 10.3 y 11.1 LIS).
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