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An art trading company asks whether it can set up a deductible provision for the loss in value of an artwork. The DGT responds that the difference between acquisition cost and net realisable value is deductible if recorded in the accounts as an irreversible loss.
Cuestión planteada ¿Puede la sociedad consultante, en vista de la pérdida patrimonial, dotar una provisión fiscalmente deducible, y crear de esta manera una base imponible negativa que se pueda compensar con beneficios futuros? ¿Qué documentación sería necesaria para justificar esta provisión fiscalmente deducible?
La diferencia entre el valor neto realizable y el precio de adquisición de las existencias debe registrarse contablemente como una pérdida de carácter irreversible. Esta pérdida tiene consideración de fiscalmente deducible en el Impuesto sobre Sociedades siempre que cumpla los requisitos de inscripción contable, devengo, justificación documental y no sea un gasto no deducible. La irreversibilidad de la pérdida es una cuestión de hecho que la sociedad debe probar por cualquier medio admitido en derecho.
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