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A company acting as a mobile telephony agent and franchisee has requested guidance on how to treat variable discounts received from the operator. The DGT has ruled that these discounts must be integrated as income within the results of the business activity.
Cuestión planteada Se plantea cómo afectaría el descuento a la determinación de la base imponible del Impuesto sobre Sociedades.
El resultado fiscal coincidirá con el resultado contable de la actividad de venta de teléfonos móviles. En dicho resultado, se debe considerar como ingreso el descuento correspondiente al distribuidor. Esto se fundamenta en el método de estimación directa y el principio de devengo del TRLIS.
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