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A company has requested clarification regarding the tax treatment of the mutual termination of a real estate barter agreement signed in 2006. The DGT indicates that if the termination results in an accounting profit, this must be included in the Corporate Income Tax base.
Cuestión planteada 1. Efectos de la resolución del contrato en el Impuesto sobre el Valor Añadido.
En el método de estimación directa, la base imponible se calcula corrigiendo el resultado contable según las normas del Código de Comercio y demás leyes. Si tras la resolución del contrato se devuelve la parcela entregada, el resultado contable que pudiera derivarse de dicha operación se integrará en la base imponible. No se puede calificar la operación original como permuta si se considera un anticipo de activo no monetario sin ingresos reconocidos.
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