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The taxpayer enquires whether impairment losses on assets are deductible and if a negative general tax base from 2014 can be offset against capital gains from 2015. The Directorate General for Taxes (DGT) rules that losses are deductible provided they comply with accounting and tax regulations, and that negative bases may be offset against positive bases from the following four years.
Cuestión planteada Se consulta si puede considerar como gasto deducible en el ejercicio 2014 pérdidas por deterioro de activos fiscalmente deducibles. Asimismo se consulta si en el caso de obtener en el ejercicio 2014 una base imponible general negativa, ésta puede compensarse con ganancias patrimoniales a integrar en la base imponible general obtenidas en el ejercicio 2015.
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