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A shipping company inquired whether it could cease provisioning the unavailable reserve and adjust its fixed assets through a note in the financial statements. The Directorate-General for Taxes (DGT) ruled that any provision made cannot be reversed until the vessel is transferred.
Cuestión planteada ¿Puede ahora D optar por dejar sin dotación la reserva indisponible, corrigiendo la partida del inmovilizado material y haciendo en la memoria las especificaciones legalmente previstas? En caso de ser posible el cambio de opción y aunque esta circunstancia no tenga influencia en la cuenta de resultados, ¿se han de hacer con carácter retroactivo declaraciones complementarias de las autoliquidaciones del Impuesto sobre sociedades de los ejercicios 2016 y 2017?
La dotación de la reserva indisponible prevista en el artículo 114.2 de la LIS no podrá revertirse hasta que se produzca la transmisión del buque en los términos legalmente previstos. El régimen especial de las entidades navieras exige la dotación de una reserva por la diferencia entre el valor de mercado y el valor neto contable de los buques.
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