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A company has inquired whether it can regularise its Corporate Tax returns to recognise a loss due to demolition and increased property depreciation, based on a tax value derived from a previous regularisation. The DGT has ruled that it is possible to rectify non-prescribed tax years to apply these extra-accounting adjustments.
Cuestión planteada - Si es posible regularizar las declaraciones del Impuesto sobre Sociedades de los ejercicios 20X17 en adelante teniendo en consideración el valor fiscal de los inmuebles puesto de manifiesto en la regularización tributaria llevada a cabo en 2008, reconociendo: (i) una pérdida fiscalmente deducible por la demolición del inmueble Z llevada a cabo de 20X17 y, (ii) una mayor amortización de la construcción (en consonancia con el valor fiscal) del inmueble W desde el ejercicio 20X17 en adelante.
Cuando el valor contable y fiscal de elementos del inmovilizado difiere, la diferencia debe integrarse en la base imponible según el artículo 20 de la LIS. Para elementos amortizables, la diferencia se integra en los períodos que resten de vida útil mediante el método de amortización. Para elementos no amortizables, se integra en el período de transmisión o baja. Por tanto, se puede rectificar la autoliquidación de ejercicios no prescritos para aplicar estos ajustes extracontables en el período impositivo que corresponda.
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