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The taxpayer asks whether the impairment of a receivable can be tax-deductible for Corporate Tax in 2014. The DGT rules that deductibility depends on complying with accounting recognition rules and the occurrence of one of the insolvency circumstances provided for by law.
Cuestión planteada Si es deducible fiscalmente en el Impuesto sobre Sociedades correspondiente al ejercicio 2014 el deterioro del crédito por parte de la consultante.
Para que el deterioro de créditos sea deducible, debe registrarse contablemente y cumplir con la imputación por devengo y la justificación documental. Además, debe concurrir alguna de las circunstancias de insolvencia del artículo 12.2 del TRLIS (vencimiento de seis meses, concurso, alzamiento de bienes o litigio judicial/arbitral) y no estar sujeto a las exclusiones de los números 1º al 5º de dicho artículo. En este caso concreto, es deducible al cumplirse la circunstancia de litigio judicial o arbitral.
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