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An international group company requested guidance on how to allocate operating lease expenses to determine the taxable base under the 2014 and 2015 regulations. The Directorate General for Taxes (DGT) ruled that, in the absence of specific criteria in tax law, the temporal allocation criteria of commercial accounting standards must be applied.
Cuestión planteada Cuál es el correcto proceder respecto de ese gasto así contabilizado a la hora de determinar la base imponible de la compañía en sus dos regímenes jurídicos actualmente concernidos: tanto la normativa aplicable al ejercicio 2014 como la nueva normativa aplicable al ejercicio 2015. En concreto:
Para calcular la base imponible, se parte del resultado contable individual siguiendo el Código de Comercio y demás leyes mercantiles. Las Normas Internacionales de Contabilidad (NIC) solo se aplican a cuentas consolidadas y no delimitan el resultado contable individual para el Impuesto sobre Sociedades. Por tanto, el criterio de imputación de gastos por arrendamiento operativo debe ajustarse a la normativa contable mercantil española.
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