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The DGT responds that the eighth transitional provision of the RIS no longer applies and that accounting adjustments are integrated in accordance with general rules.
Cuestión planteada 1. Si lo dispuesto en la disposición transitoria octava del Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 634/2015, de 10 de julio, ya no resulta de aplicación, y si la deducibilidad de la cobertura del riesgo de crédito de los establecimientos financieros de crédito se determinará de acuerdo con el artículo 9 del Reglamento del Impuesto sobre Sociedades vigente a 1 de enero de 2020.
La entrada en vigor de la Circular 4/2019 del Banco de España supone la ejecución del desarrollo reglamentario para la remisión de información contable. Por tanto, la disposición transitoria octava del RIS deja de ser aplicable. La deducibilidad de las dotaciones por cobertura de riesgo de crédito se determinará según la norma vigente en el momento del devengo del impuesto. Los ajustes contables por la primera aplicación de la Circular 4/2019 se integrarán en la base imponible siguiendo las normas generales del Impuesto sobre Sociedades.
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