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A company inquired whether it could claim a tax deduction for the impairment of a loan granted to a related entity. The DGT ruled that, although losses arising from the insolvency of related parties are generally not deductible, they are deductible if the insolvency has been judicially declared.
Cuestión planteada La dirección de la sociedad A, al cierre del ejercicio 2014, se plantea la posibilidad de deducir fiscalmente los gastos por pérdida por deterioro de créditos, causados por la incobrabilidad del crédito que concedió a la sociedad vinculada B.
Las pérdidas por deterioro de créditos de entidades vinculadas solo son deducibles en el caso de insolvencia judicialmente declarada. El auto judicial que acuerda la apertura de la fase de liquidación en un concurso de acreedores constituye la declaración judicial de insolvencia exigida por el artículo 12.2 del TRLIS. En este supuesto, el gasto es deducible en el periodo en que se contabilice, siempre que no resulte en una tributación inferior a la que correspondería por el principio de devengo.
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