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A real estate developer has requested clarification regarding the tax and accounting treatment of the impairment of its land holdings. The DGT has ruled that, if the land is classified as inventory, the impairment loss shall be deductible provided that the requirements for accounting recognition, accrual, and substantiation are met.
Cuestión planteada Tratamiento fiscal y contable de la depreciación por deterioro de valor de los solares.
El deterioro de valor de las existencias debe reconocerse como gasto en la cuenta de pérdidas y ganancias cuando su valor neto realizable sea inferior al coste. Fiscalmente, este gasto será deducible en el Impuesto sobre Sociedades siempre que se cumplan las condiciones de inscripción contable, imputación por devengo y justificación documental, y no sea un gasto no deducible según la LIS.
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