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A company requested clarification regarding the tax treatment of compensation received under an indemnity clause and a penalty imposed by the CNMC. The DGT has determined that the tax effect must follow the accounting treatment of the transaction, in accordance with Articles 10 and 11 of the Corporate Income Tax Act (LIS).
Cuestión planteada Tratamiento fiscal aplicable a la indemnización percibida y a la sanción impuesta por la CNMC en las siguientes situaciones:
El tratamiento fiscal de la indemnización y la sanción será el mismo que se asuma desde el punto de vista contable, conforme a los artículos 10 y 11 de la LIS. Si se aplica la NRV 22ª del PGC sobre errores o cambios en estimaciones, se aplicará lo dispuesto en el artículo 11.3 de la LIS. En el caso de fusiones o cuentas consolidadas, el reconocimiento de pasivo y activo por el mismo importe no debe afectar a la cuenta de pérdidas y ganancias.
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