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An entity has requested clarification on whether the loss incurred from transferring a subordinated credit from an entity in insolvency proceedings is tax-deductible. The Directorate General for Taxes (DGT) ruled that, in the absence of specific regulations, the accounting profit must be followed.
Cuestión planteada Si la pérdida que se genere como consecuencia de la transmisión del crédito con la entidad B, sería fiscalmente deducible en el momento de su transmisión.
Según el artículo 10.3 de la LIS, no procede realizar ajustes al resultado contable por la transmisión del crédito. Si el crédito ya presentaba un deterioro contable previo no deducible, la diferencia entre ambos valores se integrará en la base imponible en el momento de la transmisión.
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