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Two Spanish partners (A with 22.5% and B with 45%) of a dissolved Moroccan subsidiary seek clarification on the deductibility of intercompany credit impairments and the tax treatment upon dissolution. The DGT distinguishes: A can deduct impairments if any circumstance under Article 13.1 LIS applies; B, being a linked entity (≥25%), only deducts if the company is in liquidation proceedings. Both must include in their taxable base the difference between the market value received and the tax value of the cancelled shareholding (Article 17.8 LIS), with negative taxable income deductible after reduction by dividends received over the previous ten years (Article 21.8 LIS).
Cuestión planteada Conforme a los antecedentes expuestos, las sociedades A y B se plantean varias cuestiones relacionadas con la extinción de la sociedad X:
Los gastos por deterioro de créditos son deducibles si se cumplen los requisitos del art. 13.1 LIS; si existe vinculación, la deducibilidad requiere que el deudor esté en concurso con fase de liquidación judicial. En caso de baja definitiva del crédito por extinción, la entidad no vinculada (A) puede deducir el gasto en el ejercicio de la baja, mientras que la vinculada (B) debe revertir ajustes previos. Además, la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación anulada genera una renta que puede ser negativa y deducible según el art. 21.8 LIS.
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