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A company requested clarification on whether the accounting impairment of receivables recorded in 2016 was tax-deductible. The DGT ruled that, as there is no relationship between the entities and more than 6 months have elapsed since the maturity date, the expense is deductible.
Cuestión planteada 1. Si el deterioro contable que se registra en 2016 es fiscalmente deducible en su integridad en el Impuesto sobre Sociedades del ejercicio 2016.
Las pérdidas por deterioro de créditos son deducibles cuando hayan transcurrido 6 meses desde el vencimiento de la obligación. En este caso, al haber desaparecido la vinculación entre las sociedades y cumplirse el plazo de 6 meses, el deterioro registrado contablemente es fiscalmente deducible conforme a la LIS.
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