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The DGT clarifies that the accounting value of stock for donation deductions under Law 49/2002 is the net balance in the financial statements after deducting valuation adjustments for deterioration.
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Para determinar la base de la deducción por donativos de bienes, el valor contable de las existencias será su precio de adquisición o coste de producción, minorado por las correcciones valorativas por deterioro contabilizadas. Este valor corresponde al importe neto por el que las existencias aparecen registradas en el balance de acuerdo con el Plan General de Contabilidad.
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