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A company sought clarification on when it could deduct as an expense the final loss from a loan granted to a related party that entered insolvency proceedings. The DGT ruled that, because the entities are related, deductibility requires the debtor to be in insolvency proceedings and for the liquidation phase to have officially commenced.
Cuestión planteada En qué ejercicio ha de considerarse como definitivamente imposible de recuperar la totalidad de la referida deuda y, en consecuencia, se produce la ''insolvencia judicialmente declarada'' del saldo adeudado por la entidad vinculada B, procediendo a contabilizar la pérdida definitiva de dicho préstamo y considerar asimismo dicha pérdida como gasto deducible de la base imponible.
Para que la pérdida por deterioro de un crédito frente a una entidad vinculada sea deducible, debe concurrir la situación de concurso del deudor y haberse producido la apertura de la fase de liquidación por el juez. Si la entidad contabiliza la baja del activo como gasto en el ejercicio en que se cumple este requisito, no deberá realizar ajustes al resultado contable para determinar la base imponible.
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