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An association of credit institutions has requested a ruling on the tax treatment of income and expenses arising from the compensation of Stamp Duty (AJD) in mortgage subrogation transactions. The DGT has determined that neither the negative result nor the compensation expense shall be deductible for Corporate Tax purposes.
Cuestión planteada n que se produce la subrogación, la entidad que concedió el préstamo hipotecario únicamente habrá considerado como gasto no deducible la cantidad de AJD imputada en su cuenta de resultados. El importe restante se da de baja con cargo al importe de la compensación que debe satisfacer la entidad subrogante. No obstante, los sistemas contables de la mayoría de las entidades de crédito están diseñados para que la baja de dicho importe se reconozca en la cuenta de resultados mediante el registro de un gasto por el importe pendiente de periodificar y la contabilización de un ingreso correspondiente a la cantidad reintegrada por este concepto por la entidad subrogante.
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 deducible según el art. 15.m) de la LIS. Si genera un resultado positivo, se integrará en la base imponible. Para la entidad subrogante, el gasto derivado de la compensación por el impuesto AJD tiene consideración de fiscalmente no deducible por aplicación del mismo artículo.
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