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A company has requested clarification regarding the deductibility in Corporate Tax of an amount for a service invoiced in 2019 that remains unpaid. The DGT explains that deductibility is conditional upon the expense having been recorded in the accounts and the fulfillment of the insolvency criteria provided for by law.
Cuestión planteada Sobre la deducibilidad del importe íntegro en el Impuesto de Sociedades del año 2022.
Para que un gasto por deterioro de créditos sea fiscalmente deducible, debe haber sido imputado contablemente y cumplir las circunstancias del artículo 13.1 de la LIS, como el transcurso de seis meses desde el vencimiento o la reclamación judicial. Si el deterioro se contabiliza en un ejercicio posterior al devengo mediante una cuenta de reservas, se podrá integrar en la base imponible del ejercicio del registro mediante un ajuste extracontable negativo, siempre que se cumplan los requisitos legales y no resulte en una tributación inferior a la que correspondía por el principio de devengo.
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