{"id":2113,"date":"2022-09-01T23:25:42","date_gmt":"2022-09-01T21:25:42","guid":{"rendered":"https:\/\/cefisaa.es\/accounting-for-a-grant-for-the-cancellation-of-a-debt\/"},"modified":"2022-11-21T13:02:56","modified_gmt":"2022-11-21T12:02:56","slug":"accounting-for-a-grant-for-the-cancellation-of-a-debt","status":"publish","type":"post","link":"https:\/\/cefisaa.es\/en\/accounting-for-a-grant-for-the-cancellation-of-a-debt\/","title":{"rendered":"Accounting for a grant for the cancellation of a debt"},"content":{"rendered":"\n<p>A ra\u00edz de la pandemia ocasionada por el COVID-19, surgieron nuevas oportunidades de financiaci\u00f3n para las empresas. Las entidades financieras lanzaron l\u00edneas de pr\u00e9stamos con condiciones beneficiosas, algunas con el aval del Estado y la mayor\u00eda con periodos de carencia.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Asimismo, el Estado ha concedido subvenciones a algunas empresas, a fondo perdido,&nbsp; destinadas a la cancelaci\u00f3n parcial de los referidos pr\u00e9stamos.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Sobre la contabilizaci\u00f3n de estas ayudas no reintegrables se ha pronunciado el Instituto de Contabilidad y Auditor\u00eda de Cuentas (ICAC), en su consulta de fecha 26 de abril de 2022, publicada en el <a href=\"https:\/\/www.icac.gob.es\/sites\/default\/files\/2022-04\/Consulta%204.pdf\">BOICAC n\u00ba 129\/2022<\/a>.<\/p>\n\n\n\n<p>En su redacci\u00f3n, la consulta reza literalmente lo siguiente: <em>\u201c[\u2026] en la medida que la subvenci\u00f3n se reciba para cancelar deudas, en este caso relacionadas con la pandemia, y no se otorgue en relaci\u00f3n con una financiaci\u00f3n espec\u00edfica de un elemento, circunstancia que deber\u00e1 valorarse atendiendo a las caracter\u00edsticas de la ayuda concedida, se imputar\u00e1 como ingreso en la cuenta de p\u00e9rdidas y ganancias del ejercicio o ejercicios en los que se efect\u00fae la cancelaci\u00f3n de la deuda.\u201d<\/em><\/p>\n\n\n\n<p>En este sentido, la Norma de Registro y Valoraci\u00f3n 18\u00aa del Plan General de Contabilidad, en su punto 1.3.c), establece que las referidas ayudas \u201cs<em>e imputar\u00e1n como ingresos del ejercicio en que se produzca dicha cancelaci\u00f3n, salvo cuando se otorguen en relaci\u00f3n con una financiaci\u00f3n espec\u00edfica, en cuyo caso la imputaci\u00f3n se realizar\u00e1 en funci\u00f3n del elemento financiado\u201d.<\/em><\/p>\n\n\n\n<p>En consecuencia, debe entenderse lo siguiente:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si, como dice la consulta destacada, la ayuda se recibe para cancelar deudas de forma gen\u00e9rica, sin que se pueda asociar a una financiaci\u00f3n concreta que permita determinar el criterio con el que se periodificar\u00eda como ingreso en varios ejercicios, dicha ayuda se imputar\u00eda como ingreso del ejercicio en el que se produce la cancelaci\u00f3n de la deuda.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si la ayuda se recibe para la cancelaci\u00f3n de un pr\u00e9stamo determinado, concreto e identificado, y as\u00ed se manifiesta en la resoluci\u00f3n de la misma, esa ayuda se imputar\u00eda como ingreso en los ejercicios econ\u00f3micos que resten de vida a dicha financiaci\u00f3n. Lo anterior resulta l\u00f3gico, ya que las ventajas de la ayuda se van a prorrogar durante esos ejercicios, en los que el beneficiario se va a ver liberado de la carga financiera y de tesorer\u00eda asociada a la financiaci\u00f3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A ra\u00edz de la pandemia ocasionada por el COVID-19, surgieron nuevas oportunidades de financiaci\u00f3n para las empresas. Las entidades financieras lanzaron l\u00edneas de pr\u00e9stamos con condiciones beneficiosas, algunas con el aval del Estado y la mayor\u00eda con periodos de carencia.&nbsp;&nbsp; Asimismo, el Estado ha concedido subvenciones a algunas empresas, a fondo perdido,&nbsp; destinadas a la&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[40],"tags":[],"class_list":["post-2113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditing"],"acf":[],"yoast_head":"<!-- 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