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A company has requested clarification on when to account for compensation for state liability following litigation against the Administration. The Directorate-General for Taxes (DGT) has ruled that the income is accrued once the judgement becomes final, regardless of when the actual payment is received.
Cuestión planteada El consultante plantea que las siguientes cuestiones:
El ingreso por indemnización se devenga en el ejercicio en que la sentencia que reconoce el derecho a percibirla adquiera firmeza. Según los artículos 10.3 y 11.1 de la LIS, dicha indemnización debe imputarse en la base imponible del Impuesto sobre Sociedades del periodo correspondiente al año de su devengo. Los intereses de demora también siguen este tratamiento. El registro debe realizarse cuando el derecho sea prácticamente cierto o seguro y se pueda valorar con fiabilidad.
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