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The taxpayer inquired whether the recognition criteria for grants under the General Accounting Plan (NRV 18) is consistent with the Corporate Tax Law. The DGT ruled that, as there are no tax regulations to override this criterion, the accounting treatment must be applied for tax purposes.
Cuestión planteada Confirmar que el criterio contable de imputación previsto en la NRV 18ª del PGC, es acorde con los dispuesto en la Ley del Impuesto sobre Sociedades.
La base imponible del Impuesto sobre Sociedades se calcula partiendo del resultado contable, aplicando los ajustes fiscales necesarios. Dado que la normativa del Impuesto sobre Sociedades no contiene preceptos para corregir el criterio de imputación de las subvenciones previsto en la NRV 18ª del PGC, dicho tratamiento contable es el que debe asumirse fiscalmente. Por tanto, los ingresos por subvenciones deben integrarse en la base imponible en el ejercicio en que se hayan devengado según la normativa contable.
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