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A company inquired whether it could deduct the amount paid to a bank following a mortgage foreclosure on assets pledged as collateral for a loan to a related company in liquidation. The DGT ruled that the deductibility of credit impairment depends on whether the related entity's insolvency has been judicially declared.
Cuestión planteada Si es deducible, en el Impuesto sobre Sociedades del ejercicio en el que se ejecuten las garantías sobre los inmuebles, el importe que la entidad consultante pague a la entidad de crédito mediante la ejecución judicial hipotecaria, por la imposibilidad de cobro del crédito frente a Y, sociedad en liquidación.
Los gastos o ingresos de una ejecución hipotecaria tienen eficacia fiscal según su registro contable. Al producirse la ejecución, se debe dar de baja el activo y reconocer un resultado por la diferencia entre el valor razonable y el valor en libros. Respecto al derecho de cobro frente a la entidad vinculada, el deterioro será fiscalmente deducible solo si la insolvencia de dicha entidad es judicialmente declarada, situación que se cumple si la sociedad está en fase de liquidación.
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