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A company has requested clarification on which financial year should include the refund of a tax paid and the subsequent late payment interest following a successful appeal. The Directorate General for Taxes (DGT) has ruled that the interest constitutes financial income and must be recognised when the court ruling becomes final; however, the tax refund itself does not constitute taxable income.
Cuestión planteada En qué ejercicio deben ser imputados los ingresos derivados de la devolución de las cantidades ingresadas, como los correspondientes intereses devengados.
Los ingresos y gastos se imputan en el período impositivo en que se devengan, atendiendo a la corriente real de bienes y servicios. Los intereses de demora recibidos por la devolución de importes de Impuesto sobre Sociedades son un ingreso financiero y deben imputarse al período en que la sentencia que ordena la devolución adquiere firmeza. Sin embargo, la devolución de las cantidades ingresadas por el propio Impuesto sobre Sociedades no se considera ingreso fiscal en la base imponible del impuesto.
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