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A consulting company paid the debts of an affiliated company for which it had provided guarantees. The DGT analyses whether this payment generates a deductible credit right or a direct loss.
Cuestión planteada -Posibilidad de deducción en el Impuesto sobre Sociedades de las pérdidas producidas como consecuencia del cumplimiento de los avales otorgados frente a la entidad financiera.
Al pagar la deuda de la sociedad Y, la entidad X adquiere un derecho de crédito frente a ella. Si este derecho se deteriora contablemente porque la deudora está en concurso con fase de liquidación abierta, el deterioro es fiscalmente deducible según el artículo 13.1.2º de la LIS. Si, por el contrario, no procede contabilizar un derecho de crédito sino una pérdida definitiva, el gasto es deducible por aplicación de los artículos 10.3 y 11 de la LIS.
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