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A company specialising in the rental of social housing has requested clarification on how to tax a grant received following an appeal. The Directorate General for Taxes (DGT) has ruled that, in the absence of specific criteria in the Corporate Tax Act, the temporal recognition criteria set out in accounting standards must be applied.
Cuestión planteada 1) Cuál sería la tributación de la subvención en el Impuesto sobre Sociedades.
La LIS no establece un criterio específico de imputación temporal para los ingresos derivados de subvenciones. Por tanto, según el artículo 10.3 de la LIS, se debe aplicar el criterio de imputación temporal establecido por la norma contable. Asimismo, la sociedad podría acogerse al régimen especial de arrendamiento de viviendas si cumple los requisitos del artículo 48 de la LIS.
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