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A company enquired whether the accounting recovery of an impairment of fixed assets, which had been subject to a positive adjustment (non-deductible), should be taxed as income. The DGT ruled that, since it was not previously tax-deductible, the reversal should not be included in the tax base.
Cuestión planteada Considerando que la dotación fue objeto de ajuste positivo en la declaración en la que se dotó por primera vez, esto es, 2013, si en el ejercicio en el que tenga lugar la recuperación de su valor en el ámbito contable y por tanto revierta la provisión (integrándose en la cuenta de pérdidas y ganancias) dicho ingreso deberá ser integrado en la base imponible en que el mismo tenga lugar o por el contrario procederá realizar un ajuste negativo.
Si la pérdida por deterioro no fue fiscalmente deducible, no se aplica la disposición transitoria decimoquinta de la LIS para su reversión. Por tanto, la entidad no integrará en la base imponible la recuperación del valor contable. No obstante, si se aplica el artículo 20 de la LIS, la recuperación determinará un ajuste negativo por la parte de la diferencia entre valoración contable y fiscal que ya se haya integrado en la base imponible.
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