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A civil society inquired about the tax treatment of funds received from investors for film production. The DGT responds that such income must be charged to the period in which it accrues accounting-wise, in accordance with the General Accounting Plan.
Cuestión planteada Si, dado que la película puede tardar un tiempo en comenzar a rodarse y por consiguiente en producir beneficios, y en la medida en que los ingresos que la entidad consultante va a recibir quedarían, en principio, inmovilizados en la cuenta bancaria asignada, cuál es el tratamiento aplicable en el Impuesto sobre Sociedades.
Las cantidades recibidas por el productor como financiación deben registrarse como ingresos según la normativa contable aplicable. De acuerdo con los artículos 10.3 y 11.1 de la LIS, el tratamiento fiscal será el mismo que el contable, integrándose en la base imponible en el ejercicio en que se hayan devengado. La imputación dependerá de la finalidad de la subvención o financiación, conforme a la norma de registro y valoración 18ª del PGC.
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