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A company sought clarification on when it can tax-deduct the remaining loss of an investment in a company undergoing insolvency proceedings. The DGT ruled that the deduction is permissible when the impairment becomes irreversible and the shareholding is derecognised from the balance sheet.
Cuestión planteada Cuál sería el hito procesal/mercantil que habilita para considerar fiscalmente deducible en B la pérdida pendiente de imputar relacionada con la inversión realizada en el capital social de C (inversión inicial menos el deterioro fiscal de la participación).
Para determinar el momento en que el valor fiscal de una participación es deducible, debe concurrir que su deterioro sea definitivo y no reversible. Asimismo, debe corresponder la baja en el balance de la participación poseída en dicha entidad.
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