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A company asks whether it can deduct as an expense losses from uncollectible credits following the death of a debtor and the liquidation of their inherited assets. The DGT responds that deductibility depends on meeting the LIS insolvency conditions and on the expense being recorded in the accounts.
Cuestión planteada Si es correcto, a efectos fiscales, el criterio aplicado previamente expuesto de considerar como gastos deducibles a efectos del Impuesto sobre Sociedades las pérdidas obtenidas por las sociedades B y M con origen en los créditos incobrables derivados de los préstamos concedidos o saldos mantenidos con el fallecido, por la parte que el activo hereditario no ha alcanzado a cubrir tras haber sido liquidado en los términos expuestos.
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