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A company has enquired whether it can deduct the impairment of a debt unpaid for more than six months from Corporate Tax, even if a deferral secured by a mortgage is subsequently negotiated. The DGT has ruled that deductibility depends on meeting the requirements of Article 13.1 of the LIS and that a subsequent deferral does not affect the previous financial year.
Cuestión planteada 1. Impuesto sobre Sociedades: Si de acuerdo con el artículo 13.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a 31 de diciembre de 2017, toda vez que han transcurrido más de seis meses del impago de la deuda, y figura contabilizado y registrado el correspondiente deterioro, se puede entender que este sería deducible en el Impuesto sobre Sociedades aun en el caso de que exista un aplazamiento de pago de las deudas vencidas a cambio de que la deudora garantice a la consultante un 25% de la deuda mediante garantía hipotecaria.
La deducibilidad de las pérdidas por deterioro de créditos depende de que se cumpla alguna de las circunstancias del artículo 13.1 de la LIS (como el transcurso de seis meses desde el vencimiento) y que no concurran las excepciones legales. Si al cierre del ejercicio ya han pasado seis meses desde el vencimiento, el deterioro es deducible en ese periodo impositivo. El hecho de pactar un aplazamiento o una garantía real posteriormente no altera la situación del periodo impositivo anterior.
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