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The query asks whether deferred tax assets arising from the non-deductibility of impairments in holdings of entities A and B are included in the conversion to recoverable tax credits. The DGT rules that if the impairment reflects the depreciation of assets acquired in satisfaction of debts, the treatment applicable to those assets applies, rather than that of the shareholdings.
Cuestión planteada 1. Si se consideran comprendidos en el ámbito de aplicación de la disposición adicional vigésima segunda del texto refundido de la Ley del Impuesto sobre Sociedades y del artículo 19.13 del mismo texto legal, las diferencias temporarias de activo derivadas de la no deducibilidad de las dotaciones por deterioro de la participación en las entidades A y B.
El tratamiento fiscal de los deterioros en entidades participadas que reflejen la depreciación de activos adquiridos en pago de deudas debe ser equivalente al de los activos adquiridos directamente. Por tanto, los activos por impuesto diferido asociados a estos deterioros se integran en el ámbito de la disposición adicional vigésima segunda del TRLIS. En un grupo de consolidación fiscal, estos activos se vuelven deducibles a través de los deterioros reconocidos por las entidades del grupo. Si una entidad sale del grupo antes de la conversión, la entidad consultante integrará la pérdida en su base imponible según el artículo 19.13 del TRLIS.
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