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The query asks whether the impairment of property recorded in 2014 is deductible for Corporate Tax purposes. The DGT rules that it is deductible in the tax year it is recorded, provided the criteria of the General Accounting Plan are met.
Cuestión planteada 1º) Si tiene la consideración de gasto fiscalmente deducible del Impuesto sobre Sociedades el deterioro contabilizado como gasto en la cuenta de pérdidas y ganancias del propio ejercicio 2014,
El gasto por deterioro es fiscalmente deducible en el ejercicio en que se contabilice siempre que el valor neto contable del bien supere su importe recuperable. Este importe recuperable es el mayor entre su valor razonable menos los costes de venta y su valor en uso. Asimismo, se deberá proceder a la reversión de dichas pérdidas en el periodo en que se produzca la recuperación del valor en el ámbito contable.
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