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A company requested a ruling on the deductibility of a loan loss to a subsidiary in insolvency proceedings and the treatment of debts assumed as a guarantor. The DGT ruled that the loss is deductible in the financial year it is recorded and analysed the VAT implications regarding the acquisition of shares.
Cuestión planteada A efectos del Impuesto sobre Sociedades:
Las pérdidas por deterioro de créditos a entidades vinculadas son deducibles cuando existe una insolvencia judicialmente declarada, como la apertura de la fase de liquidación en un concurso. Si el gasto se contabiliza en un ejercicio posterior al de su devengo, será deducible en dicho periodo de contabilización siempre que no resulte en una tributación inferior a la que habría correspondido por el principio de devengo. Respecto a la adquisición de participaciones, la operación está sujeta al IVA pero exenta, salvo que se pruebe la intención de eludir el impuesto de transmisiones de inmuebles.
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