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An entity has requested clarification regarding the accounting and tax treatment of impairment losses on three properties that have lost more than 60% of their value. The Directorate General for Tax (DGT) clarifies that, although impairment may be recognised for accounting purposes, these losses are not tax deductible.
Cuestión planteada Tratamiento contable y fiscal que se le debe dar a la depreciación por deterioro de los activos.
De acuerdo con el artículo 13.2 de la LIS, no serán fiscalmente deducibles las pérdidas por deterioro del inmovilizado material, inversiones inmobiliarias e inmovilizado intangible. Aunque el Plan General de Contabilidad exige reconocer el deterioro cuando el valor contable supera al importe recuperable, dicha corrección valorativa no tiene efectos de deducibilidad en el Impuesto sobre Sociedades.
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