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A company has enquired whether the provision for the impairment of land is a deductible expense for Corporate Tax purposes. The DGT has ruled that it is deductible in the financial year in which it is recognised, provided that the valuation criteria of the General Accounting Plan are met.
Cuestión planteada Si tiene la consideración de gasto fiscalmente deducible en el Impuesto sobre Sociedades correspondiente al ejercicio 2013 la provisión dotada contablemente.
El gasto por deterioro de valor de elementos patrimoniales (inmovilizado material o inversiones inmobiliarias) es fiscalmente deducible en el ejercicio en que se contabilice. Para ello, el valor neto contable del bien debe superar su importe recuperable, definido como el mayor entre su valor razonable menos los costes de venta y su valor en uso. La entidad debe probar los hechos y la pérdida de valor mediante medios de prueba admitidos en derecho.
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