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A company sought clarification on whether amounts claimed and the sum payable to a homeowners' association following judicial compensation were deductible. The DGT ruled that the portion relating to credit impairment is deductible provided it does not prejudice tax revenue, and the recognised liability is deductible in accordance with accrual rules.
Cuestión planteada Si las cantidades reclamadas y el importe que debe pagar a la comunidad de propietarios son deducibles en el Impuesto sobre Sociedades.
La parte del gasto que corresponde al deterioro del crédito que debió dotarse en un ejercicio anterior es deducible en el ejercicio en que la sentencia adquiera firmeza, siempre que su imputación no perjudique a la Hacienda Pública. Por otro lado, el gasto por el pasivo reconocido frente a la comunidad de propietarios tras la sentencia es fiscalmente deducible por aplicación de las normas de imputación de ingresos y gastos y el método de estimación directa.
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