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A company has enquired whether it can claim a tax deduction for the impairment of a credit arising from the sale of a property that secured a loan to a related entity. The DGT has ruled that the impairment loss is deductible provided the debtor entity is in insolvency proceedings and the judicial liquidation phase has commenced.
Cuestión planteada Si la entidad consultante puede deducir fiscalmente la totalidad del crédito que ostenta ante la sociedad Y en el mismo ejercicio en el que se produzca la venta del inmueble.
La pérdida por deterioro de un crédito frente a una entidad vinculada es fiscalmente deducible si se cumplen los requisitos generales de deducibilidad y la entidad deudora se encuentra en situación de concurso con apertura de la fase de liquidación por el juez. Esto permite excepcionar la prohibición de deducir pérdidas por créditos adeudados a personas o entidades vinculadas establecida en el artículo 13.1.2º de la LIS.
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