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A real estate developer has enquired whether write-downs of its inventory are tax-deductible. The DGT has ruled that they are deductible when the net realisable value is lower than the acquisition price or production cost.
Cuestión planteada Se plantea cuál sería el tratamiento fiscal de la corrección valorativa planteada y si ésta sería fiscalmente deducible.
Al no existir regulación específica en la Ley del Impuesto sobre Sociedades, se aplica el Plan General de Contabilidad. La corrección valorativa reconocida como gasto será deducible cuando al cierre del ejercicio se constate que el valor neto realizable de las existencias es inferior a su coste. Si las circunstancias cambian, la reversión de dicha corrección se reconocerá como ingreso.
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