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An association of credit institutions has enquired whether the expense arising from the write-off of outstanding AJD fees can be offset against the income received from the subrogating entity. The DGT has ruled that if the difference results in a negative outcome, it shall not be deductible, whereas if it is positive, it shall be included in the tax base.
Cuestión planteada Si el gasto que registre la entidad subrogada para dar de baja la cuota del AJD pendiente de periodificar en el momento en el que se produce la subrogación podrá compensarse a efectos fiscales con el ingreso que perciba de la entidad subrogante por este mismo concepto; de tal modo que la operación únicamente generará un ingreso tributable -o un gasto no deducible- en el hipotético supuesto de que se produzca un exceso -o defecto- entre la cantidad abonada por la entidad subrogante en concepto de AJD y el saldo de la cuenta de periodificación del AJD que se da de baja en el momento de la subrogación.
Para la entidad subrogada, si la diferencia entre el gasto por AJD no devengado y la compensación recibida genera un resultado negativo, este no será fiscalmente deducible según el artículo 15.m) de la LIS. Si se genera un resultado positivo, este se integrará en la base imponible. Para la entidad subrogante, el gasto derivado de la compensación por el impuesto AJD tiene la consideración de fiscalmente no deducible.
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