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A bank asks how to integrate deferred tax assets arising from credit impairment provisions into its taxable base. The DGT clarifies that integration shall take place within the limits of the taxable base set out in current regulations, even if the credit institution loses its banking licence.
Cuestión planteada 1. Si, dado que se han generado activos por impuesto diferido de la forma indicada, procede la aplicación del régimen fiscal establecido en el artículo 19.13 y en la disposición adicional vigésima segunda del texto refundido de la Ley del Impuesto sobre Sociedades (i) en el momento en el que se recuperen los ajustes fiscales que dieron origen a dichos activos por impuesto diferido y (ii) respecto del importe total de ajustes positivos de naturaleza temporaria pendientes de recuperar, que dieron origen al registro contable de un activo por impuesto diferido.
La integración en la base imponible de las dotaciones por deterioro de créditos que generaron activos por impuesto diferido se realizará con el límite de la base imponible positiva previa a su integración y a la compensación de bases imponibles negativas. Si el volumen de operaciones supera ciertos umbrales, se aplicarán porcentajes de limitación específicos. Si la entidad renuncia a su licencia bancaria, seguirá integrando dichos activos bajo las reglas del artículo 19.13 del TRLIS.
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