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An electricity distribution company has requested a ruling on whether revenue from CNMC settlements should be recognised in the period the settlements occur or in the period to which they relate. The DGT has ruled that revenue must be recognised in the period it is accrued, following the accounting results.
Cuestión planteada Si los ingresos provenientes de las liquidaciones notificadas por la CNMC referentes al ejercicio 2014 deben imputarse al ejercicio 2014 o bien el ejercicio en el que hayan sido practicadas y notificadas las liquidaciones, y por tanto, resultan exigibles. Es decir, si únicamente corresponde imputar al ejercicio 2014 los ingresos correspondientes a las liquidaciones 1/2014 a 10/2014 (imputando al ejercicio 2015 los ingresos correspondientes a las liquidaciones 11/2014 a 15/2014).
Los ingresos deben imputarse en el periodo impositivo en que se devengan, atendiendo a la corriente real de bienes y servicios, con independencia del momento del cobro. Al no existir especialidad en la LIS, se aplica el artículo 10.3 del TRLIS, que establece que la base imponible se calcula corrigiendo el resultado contable. Por tanto, se deben imputar los ingresos de la actividad de distribución realizados en cada ejercicio, siempre que se pueda realizar una estimación fiable del importe, sin importar el momento de las liquidaciones de la CNMC.
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