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A community of communal woods has requested guidance on how to treat a refund of a contribution made to a local council for a sociocultural centre. The Tax Agency has responded that such a refund implies the benefit was not applied to the intended purposes; therefore, the corresponding tax liability and late-payment interest must be paid in the tax period in which the deadline for making the investment expired.
Cuestión planteada Qué tratamiento hay que dar al importe devuelto por la entidad local a la comunidad a efectos del régimen especial de las comunidades titulares de montes vecinales en mano común del Impuesto sobre Sociedades, y si fuera el caso, período a considerar para calcular los intereses de demora.
La cantidad devuelta por el ayuntamiento supone que parte del beneficio que redujo la base imponible no se aplicó a las inversiones o gastos requeridos. Por tanto, la parte de la cuota íntegra correspondiente a ese beneficio no aplicado, junto con los intereses de demora, debe ingresarse conjuntamente con la cuota del período impositivo en que venció el plazo para realizar la aplicación. En este caso, al ser el beneficio del ejercicio 2008, el plazo finalizó en 2012, debiendo presentarse una autoliquidación complementaria de dicho ejercicio.
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