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Entity Y paid a debt owed by Entity X to discharge a mortgage guarantee. The Tax Agency has ruled that if it is determined accounting-wise that a credit cannot be recognised and it is recorded as a definitive loss, such expense is tax-deductible.
Cuestión planteada Si la entidad Y puede reconocer la pérdida derivada de cancelar la deuda avalada a la entidad X.
Si la entidad que paga la deuda ajena concluye, según la normativa contable, que no procede contabilizar un crédito frente al deudor por no cumplir los criterios de reconocimiento de activos, sino una pérdida definitiva, ese gasto es fiscalmente deducible. Para ello, debe cumplir con la inscripción contable, la imputación por devengo y la justificación documental según los artículos 10.3 y 11 de la LIS.
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