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A management company for a municipal market seeks guidance on the tax treatment of the initial payment for occupation rights. The DGT rules that, as this constitutes an operating lease, the income must be recognised over the concession period in accordance with accounting standards.
Cuestión planteada
Los ingresos por el pago inicial del derecho de ocupación deben integrarse en la base imponible del Impuesto sobre Sociedades durante el periodo de arrendamiento (el plazo concesional). Esto se debe a que, según el criterio contable, dicha operación se califica como arrendamiento operativo y el cobro constituye un pago anticipado que debe imputarse a resultados a medida que se ceden los beneficios económicos. Al no existir normas en la LIS que modifiquen este tratamiento contable, se aplica el criterio de imputación temporal de la normativa contable conforme a los artículos 10.3 y 11.1 de la LIS.
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