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A company has requested guidance on how to record the receipt of 66 free parking spaces and an outstanding compensation payment. The DGT has ruled that the allocation for Corporate Tax purposes must follow the accounting allocation criteria established by the ICAC.
Cuestión planteada Se pregunta sobre el criterio que debe seguir para reflejar la entrada de las 66 plazas recibidas y de la indemnización pendiente de cobro.
La imputación en la base imponible se realizará conforme al criterio de imputación contable, al no existir especialidad normativa. Las plazas recibidas sin contraprestación se reconocerán por su valor razonable y se imputarán como ingresos en pérdidas y ganancias de forma sistemática y racional. La indemnización requiere la baja del terreno, el reconocimiento del derecho de cobro y la imputación del resultado en la cuenta de pérdidas y ganancias.
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