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A company enquired whether it could deduct from Corporate Tax the amount paid to a bank following the foreclosure of a property that secured the debt of a related company in liquidation. The DGT ruled that the deductibility of the impairment of said credit depends on the insolvency of the related entity being 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.
Al no existir norma específica para ejecuciones hipotecarias, se aplica el tratamiento contable según los artículos 10.3 y 19 del TRLIS. La ejecución implica la baja del inmueble y el reconocimiento de un resultado por la diferencia entre su 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 declarada judicialmente, conforme al artículo 12.2 del TRLIS.
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