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A company paid the VAT debts of another entity due to derivative liability and sought clarification on whether the impairment of its credit right was tax-deductible. The DGT ruled that, because the entities are related, the loss is only deductible if the insolvency is judicially declared.
Cuestión planteada Si el gasto contabilizado es fiscalmente deducible por la insolvencia que se declara en el acuerdo de derivación de responsabilidad, respecto a la sociedad Y, o si la entidad consultante debe emprender acciones judiciales, para que la insolvencia sea declarada judicialmente.
El responsable que satisface la deuda adquiere un derecho de crédito frente al deudor principal. Si existe vinculación entre el responsable y el deudor, la pérdida por deterioro de dicho crédito no será fiscalmente deducible, salvo que la insolvencia sea judicialmente declarada. El recargo de apremio pagado no es deducible por ley. Si el deudor principal es una entidad vinculada, se debe cumplir el requisito de insolvencia judicial para la deducibilidad.
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