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The taxpayer inquired whether a proprietary method for calculating inventory impairment provisions, based on a turnover ratio, is tax-deductible. The Directorate General of Taxes (DGT) ruled that the expense is deductible if recorded in accordance with the General Accounting Plan, but did not issue a ruling on the specific method proposed by the company.
Cuestión planteada Si la dotación a la provisión por deterioro de las existencias calculada por la sociedad de acuerdo con el método descrito es deducible a los efectos de determinar la base imponible del Impuesto sobre Sociedades.
El gasto por deterioro de existencias es fiscalmente deducible siempre que se registre contablemente conforme al Plan General de Contabilidad y la Resolución de 18 de septiembre de 2013. Para ello, debe cumplir con la inscripción contable, el devengo y la justificación documental. No obstante, la DGT no valida el sistema de cálculo basado en cocientes de unidades vendidas propuesto por la sociedad, al no poder asegurar que garantice que el valor neto realizable sea inferior al precio de adquisición.
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