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A company has enquired whether it can deduct the loss in value of rural land following an expert valuation. The DGT clarifies that impairment losses are not deductible, whereas losses resulting from the definitive derecognition of the asset are.
Cuestión planteada Si es correcta a efectos del Impuesto sobre Sociedades la deducibilidad de la pérdida contabilizada como consecuencia de la irreversible pérdida de valor de los terrenos según la tasación pericial realizada por expertos debidamente acreditados.
Las pérdidas por deterioro de valor del inmovilizado material no son fiscalmente deducibles según el artículo 13.2 de la LIS. No obstante, si la pérdida del terreno es definitiva y se produce la baja del elemento según el Plan General de Contabilidad, dicha pérdida se integrará en la base imponible del Impuesto sobre Sociedades conforme al artículo 10.3 de la LIS.
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