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A company has enquired whether an insurance compensation payment should be recognised in full under the accrual principle or proportionally as a grant. The Directorate General for Taxes (DGT) has ruled that it must be recognised in the period in which the right to receive it is established, unless the requirements for instalment transactions are met.
Cuestión planteada Si el ingreso reconocido en concepto de indemnización se debe imputar en la base imponible del Impuesto sobre Sociedades conforme al criterio de devengo o, por el contrario, debe imputarse proporcionalmente conforme a las amortizaciones aplicables a las nuevas inversiones y tratar la indemnización como una subvención de capital a efectos fiscales.
Según los artículos 10.3 y 11.1 de la LIS, la indemnización debe imputarse en la base imponible del periodo en que se produzca su devengo, es decir, cuando se reconoce el derecho a su percepción. No obstante, si el periodo entre el devengo y el vencimiento del último plazo es superior a un año, la entidad puede aplicar el artículo 11.4 de la LIS e imputar la renta conforme sean exigibles los cobros. Si el plazo es inferior a un año, se aplica el principio de devengo e imputación en el ejercicio del reconocimiento contable.
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