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A company sought clarification on whether the amount paid to the bank following the foreclosure of a property, which served as collateral for a related party's debt, was tax-deductible. The DGT ruled that tax treatment follows accounting standards and that the impairment of the credit against the related party is only deductible if insolvency has been judicially declared.
Cuestión planteada Si es deducible en el Impuesto sobre Sociedades del ejercicio que se ejecuten las garantías sobre los inmuebles, el importe que la consultante paga al banco mediante la ejecución judicial hipotecaria, por la imposibilidad de cobro del crédito contra la sociedad vinculada B.
Al no haber norma específica para ejecuciones hipotecarias, se aplican los artículos 10.3 y 19 del TRLIS, siguiendo el registro contable. La ejecución implica la baja del inmueble y el reconocimiento de un resultado por la diferencia entre su valor razonable y el valor en libros. Respecto al derecho de cobro frente a la sociedad vinculada, el deterioro será deducible solo si la entidad se encuentra en situación de insolvencia judicialmente declarada, como ocurre en una fase de liquidación.
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