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A company enquired whether the impairment of land recorded in its profit and loss account could be deducted for Corporate Tax purposes. The DGT ruled that such an expense is deductible in the tax year it is recognised, provided the criteria of the General Accounting Plan are met.
Cuestión planteada Si la entidad consultante tiente derecho a deducir en su declaración del Impuesto sobre Sociedades correspondiente al ejercicio cerrado a 31 de diciembre de 2013, el deterioro de valor de los terrenos de referencia, reconocido como gasto en la cuenta de pérdidas y ganancias correspondiente al ejercicio social cerrado a 31 de diciembre de 2013.
El gasto por deterioro de terrenos es fiscalmente deducible en el ejercicio en que se contabilice, siempre que el valor neto contable supere su importe recuperable (el mayor entre su valor razonable menos costes de venta y su valor en uso). Si la pérdida es irreversible y se produce la baja del elemento, también tendrá consideración de gasto deducible. La comprobación de que se cumplen estos requisitos de valoración corresponde a la Administración tributaria.
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