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A collective management organisation for intellectual property rights has queried whether funds from prescribed rights, intended to offset negative surpluses, should be included in the taxable base. The Directorate General for Taxes (DGT) has ruled that such income must be integrated into the taxable base for the period, regardless of its legal purpose.
Cuestión planteada Si la base imponible del Impuesto sobre Sociedades correspondiente al ejercicio 2021 y siguientes ha de partir del resultado contable y, en concreto, sin computar dentro del mismo las cuantías derivadas de los derechos prescritos dedicados a compensar excedentes negativos, en los términos aprobados por los correspondientes órganos sociales.
La base imponible se determina tomando como punto de partida el resultado contable según los artículos 10.3 y 11.1 de la LIS. Por tanto, los ingresos reconocidos por la cancelación del pasivo debido a la prescripción de los derechos de autor forman parte de la base imponible. Este tratamiento se aplica con independencia de la obligación de destinar esos fondos a compensar excedentes negativos o cumplir obligaciones fiscales y de seguridad social.
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