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A query was raised regarding whether a provision for an overdue delivery obligation is tax-deductible. The DGT clarifies that this should be treated as an impairment of value, and its deductibility is subject to meeting the insolvency requirements set out in Article 13.1 of the Corporate Income Tax Act (LIS).
Cuestión planteada Si la provisión contabilizada, relativa a la obligación de entrega ya vencida de la primera parte, es fiscalmente deducible en el Impuesto sobre Sociedades.
Para que el deterioro de un anticipo sea deducible, debe registrarse contablemente y cumplir los requisitos generales de deducibilidad. Además, la pérdida por deterioro de créditos debe concurrir alguna de las circunstancias de insolvencia del artículo 13.1 de la LIS (vencimiento de 6 meses, concurso, alzamiento de bienes o reclamación judicial). Si no se cumplen estas condiciones, el gasto no será fiscalmente deducible.
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