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A company sought clarification on whether a €50,000 reduction in the price of a productive unit (due to failure to meet targets) should be recorded in the year of the sale or the year the non-compliance was confirmed. The DGT ruled that, as it is a variable price based on uncertain events, the adjustment must be recognised in the financial year in which the definitive information is obtained.
Question posed: Tax treatment, for Corporate Income Tax purposes, of the 50,000 euro reduction in the price initially agreed upon for the transfer of the productive unit, as a consequence of the failure to meet the contractually established objectives.
A transfer with a variable price is not an installment transaction, but a single transaction whose price depends on future and uncertain events. If the initial amount was a reasonable accounting estimate, the definitive reduction in price must be recognized in the accounts during the fiscal year in which the information confirming the non-fulfillment is obtained. Therefore, said negative result shall be included in the taxable base of the Corporate Income Tax for the period in which the change occurs, without the need to rectify the fiscal year of the original sale.
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