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The consultant asks whether income and expenses from software and maintenance contracts can be temporarily allocated using accounting periodisation. The DGT confirms that the accounting treatment for Corporate Income Tax will be the same, provided that whether acting as principal or agent is first determined.
Cuestión planteada Si, a efectos del Impuesto sobre Sociedades, resulta admisible aplicar el mismo criterio seguido contablemente respecto de las operaciones descritas, esto es, imputar temporalmente los ingresos y gastos derivados de las adquisiciones y prestaciones de servicios conforme a su devengo, mediante una periodificación constante durante el período de duración del contrato.
El tratamiento contable de las operaciones será el mismo que el fiscal, ya que la LIS no establece reglas de imputación distintas al devengo contable. Si la entidad actúa como principal, debe imputar ingresos y gastos conforme al cumplimiento de las obligaciones y el devengo durante la duración del contrato. Si actúa como agente, solo reconocerá como ingreso la comisión o margen correspondiente. No procede realizar ajustes extracontables si se sigue la periodificación contable debida.
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