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A petrol station company has requested a ruling on the tax treatment of compensation received from its supplier for meeting specific targets. The DGT has determined that for Corporate Income Tax purposes, the income accrues when the contractual conditions are fulfilled, whereas for VAT, the tax accrues in advance with each monthly payment.
Cuestión planteada La consultante plantea las siguientes cuestiones:
En el Impuesto sobre Sociedades, los ingresos por estas compensaciones se devengan cuando se cumplen las condiciones y objetivos establecidos, de forma análoga al rappel cobrado por anticipado. Respecto al IVA, al no ser operaciones de tracto sucesivo, el impuesto se devenga anticipadamente en cada pago mensual realizado. Al finalizar el año, la regularización del importe total según los objetivos alcanzados obligará a rectificar la base imponible del IVA.
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