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A company inquired whether it could make a negative adjustment in 2013 or 2014 for depreciation that had to be adjusted positively between 2004 and 2009 due to an error in applying accelerated depreciation rules. The Directorate-General for Taxes (DGT) ruled that the expense is deductible in the period in which it accrues and is recorded in the accounts; therefore, the company must amend the tax returns for the relevant years.
Cuestión planteada Si procede realizar en el Impuesto sobre Sociedades del 2014 o del año 2013, un ajuste negativo por el importe de la amortización ajustada positivamente en los años 2004 a 2009.
El gasto contable por amortización es fiscalmente deducible en cada periodo impositivo en que se devengue y contabilice. Dado que la entidad realizó ajustes positivos improcedentes entre 2004 y 2009, dedujo una cantidad inferior a la que le correspondía. Por tanto, podrá rectificar sus declaraciones de Impuesto sobre Sociedades de los años afectados siguiendo el procedimiento del artículo 120.3 de la LGT.
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