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A real estate company inquires whether it can deduct the impairment of a plot of land recorded as inventory and which valuation methods are valid. The DGT rules that the expense is deductible if it complies with the accounting criteria of the PGC and the ICAC consultation, and analyses the VAT and Personal Income Tax implications resulting from the allocation of assets in liquidation.
Cuestión planteada 1. Si resulta deducible a efectos del Impuesto sobre Sociedades el gasto contabilizado por el deterioro sufrido y si es aceptable el método de valoración de las existencias planteado.
El gasto por deterioro de existencias es fiscalmente deducible en el Impuesto sobre Sociedades si se registra contablemente siguiendo los criterios del Plan General de Contabilidad y la consulta del ICAC. Para determinar el valor de mercado, se debe considerar el valor razonable como la mejor estimación del importe que la empresa espera obtener. La deducibilidad está sujeta a que el contribuyente pruebe los hechos del deterioro y el valor de los terrenos.
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