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A branch of a British insurer in Spain has requested a ruling on the deductibility of technical provisions and the stabilisation reserve following a cross-border merger. The Directorate General for Taxes (DGT) ruled that technical provisions are deductible up to the minimum levels established by Spanish regulations, but the stabilisation reserve is not deductible if the applicable British regulations do not permit it.
Cuestión planteada Si las provisiones técnicas y la reserva de estabilización dotadas por B en 2014 serán gasto deducible a efectos del Impuesto sobre la Renta de No Residentes de la Sucursal A y, consecuentemente, del Impuesto sobre Sociedades del grupo fiscal que encabeza. Si las dotaciones a estas provisiones, siguiendo los mismos métodos y en tanto no se modifique la normativa aplicable, continuarán siendo deducibles en los períodos impositivos 2015 y siguientes.
Los gastos por provisiones técnicas de entidades aseguradoras son deducibles hasta el importe de las cuantías mínimas establecidas por las normas españolas aplicables. En cuanto a la reserva de estabilización, si la normativa británica aplicable no admite su dotación, no será deducible ningún importe por este concepto. La reclasificación de la reserva de estabilización como reserva ordinaria obligará a integrar en la base imponible el importe que hubiera sido deducible en periodos anteriores. Estos efectos se trasladan a la base imponible del grupo fiscal si la sucursal forma parte de uno.
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