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A company asks whether it can tax-deduct the loss due to the impairment of a loan against a Ukrainian company that is part of its same group. The DGT responds that, as they are related parties, the expense is not deductible unless the debtor is in insolvency proceedings with a judicial liquidation phase or the loan is definitively written off.
Question posed: Deductibility in Corporate Income Tax of the loss of a loan against an entity Y that has become definitively uncollectible and has been written off in the accounts.
The impairment of a loan owed by a related party is not tax-deductible if the debtor is not in insolvency proceedings with the opening of a judicial liquidation phase. In that case, a positive extra-accounting adjustment must be made. However, if the definitive write-off of the credit right occurs because it is uncollectible according to accounting regulations, said adjustment may be reversed in the fiscal year in which the write-off is carried out.
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