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A company asked whether it could fiscalise a non-compete indemnity proportionally during the pact period, following its accounting criteria. The DGT confirms that such proportionate imputation is permissible if the applicable accounting regulations allow it.
Cuestión planteada La entidad consultante plantea si, a efectos del Impuesto sobre Sociedades, resulta procedente seguir el criterio contable aplicado e imputar fiscalmente el importe percibido en concepto de indemnización por el pacto de no concurrencia conforme a su devengo contable, esto es, de forma proporcional durante el período de vigencia del referido pacto.
La indemnización por el pacto de no concurrencia debe integrarse en la base imponible del Impuesto sobre Sociedades de forma proporcional durante el periodo de vigencia del pacto, siempre que dicha imputación sea conforme con la normativa contable. Por otro lado, la parte de la indemnización por daños y perjuicios derivados del desistimiento unilateral se integrará en el periodo en que se produzca su devengo contable, salvo que se aplique la regla de operaciones a plazos del artículo 11.4 de la LIS.
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