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A company sought clarification on which tax period to declare compensation for a tax refund if the judgment became final in 2016 but payment was received in 2017. The DGT ruled that it must be recognised when the judgment becomes final, unless the rules for instalment sales apply.
Cuestión planteada Período impositivo al que se debe imputar la mencionada indemnización. En concreto, en qué período impositivo se debe imputar si la sentencia adquiriera firmeza en 2016 pero el pago o ejecución se produjera en 2017.
La devolución de un impuesto previamente deducido como gasto debe imputarse como ingreso en el periodo en que la sentencia que reconoce el derecho adquiera firmeza. Si el plazo entre la firmeza y el vencimiento del último pago es superior a un año, se puede aplicar el criterio de operaciones a plazos del artículo 11.4 LIS. Si dicho plazo no supera el año, se aplica el principio de devengo y la renta se imputa en el ejercicio de la firmeza de la sentencia.
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