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The query asks how to tax the reversal of impairment losses on tangible fixed assets recorded in 2014. The DGT rules that inclusion in the tax base occurs during the period in which the recovery of value is recognised for accounting purposes.
Cuestión planteada Cómo deben imputarse fiscalmente las posibles reversiones de estos deterioros en el futuro (2015 y siguientes), si el importe que se recupere en 2015 y siguientes se imputa fiscalmente en su globalidad hasta recuperar el importe deteriorado fiscalmente o bien se imputa el importe en proporción a la parte que fue deducible en su día.
Las reversiones de pérdidas por deterioro de inmovilizado material que fueron fiscalmente deducibles en periodos anteriores a 2015 se integrarán en la base imponible del Impuesto sobre Sociedades en el periodo en que se produzca la recuperación de su valor contable. Esto se aplica tanto a los deterioros del ejercicio actual como a los de ejercicios anteriores no prescritos. En el caso de deterioros de ejercicios prescritos, aunque no sean deducibles en el año de su registro, su reversión también se integrará en la base imponible cuando se recupere el valor contable.
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