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The taxpayer inquired whether concession fee income could be recognised based on actual collections (cash basis) following a payment readjustment. The Directorate General for Taxes (DGT) ruled that the monthly fee does not constitute an instalment sale or a transaction with deferred pricing.
Cuestión planteada Si resulta de aplicación el criterio de imputación temporal regulado en el artículo 19.4 del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, a las rentas cuya percepción ha sido objeto de diferimiento.
El canon mensual recibido por la prestación de un servicio de transporte no tiene la consideración de operación a plazos o con precio aplazado según el artículo 19.4 del TRLIS. Por tanto, no es aplicable el criterio de imputación de rentas basado en los cobros realizados. La jurisprudencia que permite extender este criterio a otras rentas no es aplicable al caso de la concesión planteada.
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