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A company has enquired whether it can claim a tax deduction for the impairment loss of a credit against a former employee who embezzled funds. The DGT has determined that if recovery is improbable, the credit should not be recorded and, therefore, no deduction for impairment is permitted.
Cuestión planteada Criterio sobre la consideración como gasto deducible de la pérdida por deterioro del crédito contra el trabajador, atendiendo a la más que improbable recuperación del dinero sustraído, así como su imputación temporal. En concreto:
Si la recuperación del dinero sustraído es improbable, no procede el registro del crédito frente al trabajador. Al haber contabilizado erróneamente dicho crédito, no es posible plantear la deducibilidad fiscal de las pérdidas por su deterioro. El tratamiento fiscal debe seguir el tratamiento contable según los artículos 10 y 11 de la LIS.
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