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A company sought clarification on whether the loss arising from the difference between the sale price and the carrying amount of a transferred credit was deductible. The DGT ruled that, as there are no specific provisions in the Corporate Tax Act (LIS), the accounting expense is deductible without requiring adjustments.
Cuestión planteada Si la pérdida por diferencia entre la contraprestación recibida y el valor en libros del crédito transmitido imputada al resultado del ejercicio 2016 resulta fiscalmente deducible a efectos del Impuesto sobre Sociedades.
De acuerdo con el método de estimación directa, no procede realizar ajustes fiscales sobre las anotaciones contables por la venta de un crédito. Por tanto, si la venta origina un gasto contable, este será fiscalmente deducible. Esta pérdida no debe incluirse en el cálculo del gasto financiero neto para la limitación del artículo 16 de la LIS.
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