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A software company has queried whether it can apply the accounting accrual principle for Corporate Tax purposes, even if this creates discrepancies with VAT invoicing for advances. The DGT ruled that the taxable base is calculated by adjusting the accounting result in accordance with the Commercial Code.
Cuestión planteada Si es posible utilizar el criterio de devengo contable (que refleja la imagen fiel de la situación real de la empresa) y trasladarlo a la liquidación anual del IS con la consiguiente diferencia respecto al resumen anual del IVA.
La base imponible se determina mediante el método de estimación directa, corrigiendo el resultado contable según las normas del Código de Comercio. Los ingresos y gastos deben imputarse en el período en que se produzca su devengo, respetando la correlación entre ellos. Este criterio de devengo contable se aplica independientemente del criterio establecido en la normativa del IVA para los anticipos de clientes.
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