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A company sought clarification on when to declare revenue from a property sale and the associated real estate commission expense, given that the deed would be signed one year after possession was handed over. The DGT ruled that accrual depends on Corporate Tax accounting standards and on the making available of the property for VAT purposes.
Cuestión planteada En el Impuesto sobre Sociedades determinación temporal del devengo del ingreso por venta de inmueble realizada a través de documento privado y determinación temporal del devengo del gasto relativo a la comisión por intermediación inmobiliaria asociada a la misma.
En el Impuesto sobre Sociedades, el ingreso se reconoce contablemente cuando se transfiere el control del bien, lo que determina su devengo fiscal. Si la operación es a plazos y el periodo entre el devengo y el último pago supera un año, se puede imputar el ingreso proporcionalmente según los cobros. Para el IVA, el devengo de la entrega de bienes ocurre cuando se pone el inmueble a disposición del adquirente, asumiendo este las facultades de propietario, independientemente de la escritura pública.
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