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A query was raised regarding whether insolvency proceedings due to insufficient assets allow for the deduction of losses on loans to a related entity. The DGT ruled that if the liquidation phase has not been opened, the loss is not deductible, even if the insolvency of the debtor allows for the accounting write-off of the credit.
Cuestión planteada Si el procedimiento concursal que presentará la entidad H al amparo de los artículos 470 y 485 del texto refundido de la Ley Concursal es suficiente para la aplicación de la excepción recogida en el artículo 13.1.2º de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a efectos de considerar deducibles en la entidad consultante, los créditos adeudados por la entidad H.
Las pérdidas por deterioro de créditos adeudados por entidades vinculadas no son deducibles salvo que el deudor esté en concurso y se haya producido la apertura de la fase de liquidación por el juez. Si se produce la extinción del concursado por insuficiencia de masa activa y se realiza la baja contable del crédito, dicha pérdida será deducible si cumple los requisitos de inscripción, devengo y justificación, y no es un gasto no deducible por otra norma. La reversión de una pérdida que no fue fiscalmente deducible no se integrará en la base imponible.
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