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A company inquired whether it could apply the deduction for impairment of shareholdings in its 2013 tax return following the repeal of the relevant regulation, or if it was required to amend its 2012 return. The Directorate General of Taxes (DGT) ruled that since the deduction is extra-accounting in nature, it must be attributed to the financial year in which the impairment occurs. Consequently, it cannot be applied in 2013 and the 2012 return must be amended.
Cuestión planteada Si se puede rectificar la declaración del Impuesto sobre Sociedades de 2012, a fin de incluir la deducción fiscal por deterioro de las participaciones calculada conforme al entonces artículo 12.3 del TRLIS o, en su defecto, si se puede aplicar dicha deducción en la declaración de 2013, a pesar de la derogación de dicho artículo.
La deducción por deterioro de participaciones en entidades del grupo, multigrupo y asociadas tiene naturaleza extracontable según el artículo 10.3 del TRLIS. Por tanto, no se aplica el criterio de imputación temporal de los artículos 19.1 y 19.3 del TRLIS, sino que el gasto debe imputarse al periodo en que se produce la disminución de los fondos propios de la entidad participada. En consecuencia, no es posible incluir este gasto en un ejercicio posterior y se debe instar la rectificación de la autoliquidación del ejercicio correspondiente.
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