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A query was raised regarding how interest that was previously deducted as an expense but subsequently repaid should be taxed for Corporate Income Tax purposes. The DGT ruled that such amounts must be attributed to the tax period in which their accounting accrual occurs.
Cuestión planteada Cómo deben tributar en el Impuesto sobre Sociedades los intereses devueltos, que en su día se dedujeron como gastos financieros.
El ingreso por la devolución de intereses financieros tiene la consideración de ingreso contable. Según el artículo 11.1 de la LIS, este ingreso debe imputarse al periodo impositivo en que se produzca su devengo, siguiendo la normativa contable y con independencia de la fecha de su cobro. El tratamiento contable dependerá de si la cuantía es significativa (ingresos excepcionales) o no (otros ingresos financieros).
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