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A company requested clarification on whether it could linearly distribute the impairment loss of certain properties over the 2008 to 2014 financial years. The Directorate General for Taxes (DGT) ruled that impairment losses must be recognised in the financial year in which the impairment occurs.
Cuestión planteada ¿Es admisible el reparto lineal de la pérdida de valor entre los ejercicios 2008 a 2014?
Las pérdidas por deterioro son fiscalmente deducibles cuando el valor neto contable del bien supere su importe recuperable. Para ser deducibles, deben estar justificadas, contabilizadas e imputadas al ejercicio en que se hayan devengado. No es admisible el reparto lineal de la pérdida entre ejercicios, ya que la imputación debe respetar el momento en que se produce el deterioro.
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