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A taxpayer operating under the simplified direct estimation method inquired whether they could apply a loss from the impairment of trade receivables in 2015 or 2016. The DGT ruled that, although accounting standards allow for the recognition of expenses from previous periods, they cannot be tax-deductible if the expense pertains to a period that has already become prescribed.
Cuestión planteada Si en 2015 o 2016 podría dar una pérdida por deterioro de créditos por operaciones comerciales por el mencionado saldo deudor.
Para determinar el rendimiento neto en estimación directa, se aplican las normas del Impuesto sobre Sociedades. Si un gasto por deterioro debió registrarse cuando se conoció el riesgo (en este caso, en 2010), su imputación en ejercicios posteriores solo es posible si no deriva en una tributación inferior a la que habría correspondido por las normas generales. Al tratarse de un gasto de un ejercicio prescrito, su deducción en 2015 o 2016 supondría una tributación inferior a la debida, por lo que no procede su deducibilidad fiscal.
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