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A hospitality company has enquired whether income received from an exclusivity agreement with a supplier should be taxed at the time of payment or spread across the duration of the contract. The DGT has ruled that it must be recognised as the rebates accrue, in accordance with accounting principles.
Cuestión planteada Tributación en el Impuesto sobre Sociedades de las cantidades percibidas en concepto de exclusividad. En particular, si deben tributar en el ejercicio de cobro, o por el contrario deben correlacionarse con el consumo de productos durante los tres años de duración del contrato.
Los importes percibidos por un compromiso de exclusividad se consideran un rappel cobrado por anticipado. Al no existir un tratamiento específico en la LIS, se aplica el artículo 10.3 de la LIS y se debe seguir el criterio contable. Por tanto, los ingresos se devengarán durante el periodo de vigencia del contrato, respetando la correlación entre ingresos y gastos.
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