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A company sought clarification on whether funds received from a lessor should be recorded as income and the payment for works on a new premises as an expense. Based on an ICAC report, the DGT ruled that neither income nor expenses should be recognised, as the company acts merely as an intermediary.
Cuestión planteada 1. Si se considera correcta la contabilización llevada a cabo.
El arrendatario no debe reconocer un ingreso por las cantidades recibidas ni un gasto por el pago de la obra, ya que no experimenta variación en su patrimonio neto. Al actuar como intermediario pagando por cuenta del arrendador, debe registrar únicamente un movimiento de tesorería o un derecho de cobro frente al arrendador si el pago y el cobro no son simultáneos. Este tratamiento contable es el que debe aplicarse a efectos fiscales según el artículo 10.3 de la LIS.
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