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A company has requested clarification on whether income arising from negative goodwill in a business combination can be recognised based on cash receipts (cash basis). The Directorate General for Taxes (DGT) has ruled that this is not possible, as the cash basis rule applies to transfers or services, rather than acquisitions.
Cuestión planteada Si se podría aplicar el criterio de caja, a efectos del Impuesto sobre Sociedades, de la diferencia negativa en combinaciones de negocios, es decir, el ingreso que le ha supuesto la combinación de negocios efectuada, en relación a los flujos de los pagos del precio de la compraventa.
El ingreso por diferencia negativa en una combinación de negocios donde la entidad es adquirente debe imputarse en el periodo en que se devengue, según el artículo 11.1 de la LIS. El criterio de caja del artículo 11.4 de la LIS se reserva para operaciones a plazos donde existe una contraprestación exigible que implica una posición de transmitente o acreedor. Al ser una adquisición, no se cumple el supuesto de transmisión o prestación de servicios necesario para aplicar el criterio de caja.
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