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The taxpayer asks whether an amount provisioned due to the inability to collect from a related party is deductible following the foreclosure of properties held as collateral. The DGT rules that the deductibility of credit impairment depends on the related party being in a state of judicially declared insolvency.
Cuestión planteada Si es fiscalmente deducible en el Impuesto sobre Sociedades del ejercicio 2014, el importe que la entidad consultante ha pagado al banco con la venta de los inmuebles y que ha provisionado íntegramente por imposibilidad de cobro por parte de la entidad vinculada V.
Los gastos derivados de la ejecución hipotecaria tienen eficacia fiscal según el registro contable. El deterioro del derecho de cobro frente a una entidad vinculada solo será fiscalmente deducible si concurre una insolvencia judicialmente declarada, conforme al artículo 12.2 del TRLIS. En este caso, la situación de liquidación de la entidad vinculada permite dicha deducibilidad.
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