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A Spanish company asks whether losses from credit deterioration of Cuban state importers are deductible. The DGT states that deductibility depends on meeting the LIS insolvency conditions and that the legal nature of Cuban entities cannot be determined.
Cuestión planteada Si las sociedades cubanas se consideran entidades de derecho público o, por el contrario, se pudiera considerar la deducibilidad de las pérdidas por deterioro de los créditos adeudados por estas, tal como y especifica el artículo 13.1 de la LIS.
La deducibilidad de las pérdidas por deterioro de créditos de deudores dependerá de que concurra alguna de las circunstancias de insolvencia previstas en el artículo 13.1 de la LIS (letras a a d) y que no se den las exclusiones de los ordinales 1º a 3º. La DGT no valora la naturaleza jurídica de los entes estatales cubanos, pero cita jurisprudencia que indica que el concepto de entes públicos para efectos de exclusión se refiere a los españoles. Por tanto, si se cumplen los requisitos legales y no concurren las exclusiones, el gasto podría ser deducible.
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