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A financial institution has requested guidance on how to calculate the impact of Circular 4/2016 regarding credit risk provisions to determine whether they have been applied for their intended purpose or if new deferred tax assets have been generated. The Directorate General for Taxes (DGT) has ruled that the valid criterion is the net increase or decrease experienced during the period, regardless of any fluctuations that occurred.
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 experimentado en el periodo impositivo del importe de las provisiones. Este cálculo debe realizarse con independencia de las oscilaciones que pudieran producirse a lo largo del periodo impositivo. En caso de que el saldo no deducible de las provisiones del nuevo anejo A sea superior al saldo existente a 30 de septiembre de 2016, la diferencia positiva se entenderá como una dotación del periodo si el saldo se mantiene a 31 de diciembre.
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