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A company inquired whether it could claim a tax deduction for trade receivables that its Colombian subsidiary was unable to pay. The DGT ruled that, as the entities are related parties, the deduction is only permissible if the debtor is in insolvency proceedings and has entered the judicial liquidation phase.
Cuestión planteada Dado que los créditos comerciales que la entidad consultante mantiene con la entidad colombiana tienen carácter de incobrables, si serían fiscalmente deducibles en el Impuesto sobre Sociedades y, en caso afirmativo, a partir de qué momento.
Para que el deterioro de créditos con entidades vinculadas sea deducible, debe cumplirse que el deudor esté en situación de concurso y se haya producido la apertura de la fase de liquidación por el juez. Si en la normativa extranjera no existe una fase de liquidación equiparable a la española, el deterioro no será deducible hasta que el crédito se dé de baja contablemente por ser incobrable.
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