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The taxpayer asks whether the impairment of a loan granted to a related party is tax-deductible and at what point it becomes so. The DGT rules that, because the entities are related parties, the expense is not deductible unless a judicially declared insolvency occurs.
Cuestión planteada En el supuesto de que a 31/12/2013 la entidad consultante tuviera el auto de admisión a trámite de la demanda de reclamación de la cantidad, si la entidad consultante debe realizar un ajuste positivo en la base imponible del Impuesto sobre Sociedades, por considerar el deterioro del préstamo no deducible. Y en qué momento judicial se podrá realizar el ajuste negativo por considerar el gasto contable de 2013 por el deterioro, como gasto fiscal.
Las pérdidas por deterioro de créditos con personas o entidades vinculadas no son fiscalmente deducibles, salvo que exista una insolvencia judicialmente declarada. La mera declaración de concurso no constituye dicha insolvencia. Se considera insolvencia judicialmente declarada el auto judicial que acuerde la apertura de la fase de liquidación, según la Ley Concursal.
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