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A company asked whether a accounting loss from the write-down of an investment in a non-resident entity, resulting from an expropriation that created new assets, was deductible. The DGT replied that, as it is not a value deterioration but a change in asset nature, the restriction on deducting depreciation where exempt dividends have been received does not apply.
Cuestión planteada Tratamiento fiscal de las pérdidas registradas en la cuenta de pérdidas y ganancias de la entidad A, en el período impositivo 2012.
La baja de una inversión por un proceso expropiatorio que genera activos distintos no debe entenderse como un deterioro de valor, sino como una renta negativa equiparable a la transmisión de un elemento patrimonial. Por tanto, no se aplica la restricción del artículo 21.4 del TRLIS ni la del artículo 32.5 del TRLIS que impiden integrar la depreciación si se habían aplicado exenciones o deducciones por dividendos. La pérdida generada por la baja del activo es íntegramente deducible en el período impositivo correspondiente.
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