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A real estate company enquired whether inventory impairment recorded against reserves is tax-deductible. The DGT ruled that, as this constitutes a correction of errors from previous financial years, the expense must be included in the taxable base of the year in which the accounting entry is made, provided it does not result in lower taxation.
Cuestión planteada 1. Si el deterioro de la promoción en curso, ajuste que ha sido contabilizado contra una cuenta de reservas, es deducible fiscalmente.
Según el artículo 11.3 de la LIS, los gastos imputados contablemente en una cuenta de reservas en un periodo posterior al de su devengo se imputarán en el periodo en que se realice dicha imputación contable. Esto es aplicable siempre que de ello no se derive una tributación inferior a la que hubiera correspondido por las normas generales de imputación temporal. En el caso de corrección de errores, el gasto debe computarse en la base imponible del ejercicio en que se produce el ajuste.
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