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A credit institution has enquired whether impairment provisions for holdings in group companies, which reflect the depreciation of real estate assets acquired in satisfaction of debt, are subject to the temporal imputation rule of Article 19.13 of the TRLIS. The DGT rules that, if these provisions reflect the impairment of assets acquired in satisfaction of debt, the tax treatment applicable to those assets applies, rather than that applicable to the holdings.
Cuestión planteada Si la regla de imputación temporal establecida en el artículo 19.13 del texto refundido de la Ley del Impuesto sobre Sociedades resulta aplicable a las dotaciones por deterioro de participaciones en empresas del grupo que han resultado no deducibles en años anteriores, en la medida en que dichas dotaciones se corresponden con provisión para insolvencias y son el reflejo de la depreciación de los activos inmobiliarios.
El tratamiento fiscal de los deterioros en entidades participadas debe ser equivalente al que tendrían los activos adquiridos en pago de deudas si se poseyeran directamente. Por tanto, si la dotación es el reflejo de la depreciación de activos inmobiliarios adjudicados o comprados preventivamente, se aplica el artículo 19.13 del TRLIS. Esto permite que los activos por impuesto diferido asociados se conviertan en créditos frente a la Administración según la disposición adicional vigésima segunda del TRLIS.
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