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A company asks whether it can deduct losses from credit deterioration against linked entities and losses arising from the dissolution and liquidation of such entities. The DGT responds that credit deterioration against linked entities is not deductible except in insolvency, but negative income from the dissolution of the entity is deductible.
Cuestión planteada
El deterioro de créditos frente a entidades vinculadas no es deducible salvo que el deudor esté en concurso con fase de liquidación abierta. No obstante, la renta negativa generada por la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación en la disolución de la entidad es deducible. Esta deducción debe minorarse por los dividendos recibidos en los diez años anteriores a la extinción, si estos no han minorado el valor de adquisición y han tenido exención o deducción por doble imposición.
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