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A financial institution has requested guidance on how to calculate the impact of Circular 4/2016 regarding the application of credit risk provisions. The Directorate General for Taxes (DGT) has ruled that the criterion for determining whether provisions have been applied or new ones generated is the net increase or decrease experienced during the tax period.
Cuestión planteada Si es posible considerar que el impacto derivado de la aplicación de la Circular 4/2016 puede calcularse en referencia al incremento del saldo neto fiscalmente no deducible de la provisión por riesgo de crédito y adjudicados experimentado entre el 1 de enero y el 31 de diciembre, teniendo en cuenta que pueden haberse producido oscilaciones durante estas fechas
Para determinar si las provisiones se han aplicado a su finalidad o si se han generado mayores importes, se debe utilizar el incremento o disminución neto del importe de las provisiones experimentado en el periodo impositivo. Este cálculo debe realizarse con independencia de las oscilaciones que pudieran producirse a lo largo de dicho periodo. En el caso de la Circular 4/2016, el saldo no deducible existente a 30 de septiembre de 2016 se entenderá aplicado a su finalidad hasta el importe de las provisiones constituidas bajo el nuevo anejo A, siempre que este se mantenga a 31 de diciembre.
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