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A company inquired whether it could deduct in 2015 the impairment of receivables from customers who entered insolvency proceedings in 2012 and 2013 but were not recognised at that time. The DGT ruled that deductibility depends on the timing of the accounting recognition.
Cuestión planteada Ante el deterioro de los derechos de cobro que la sociedad consultante tiene frente a sus dos clientes se plantea si dicho deterioro es deducible en el Impuesto sobre Sociedades del ejercicio 2015.
Los gastos no son fiscalmente deducibles si no se han imputado contablemente en la cuenta de pérdidas y ganancias. Si el deterioro se registra contablemente en un periodo posterior al que procedería su imputación temporal, la deducibilidad se efectuará en el periodo en que se realice la imputación contable. No obstante, esto no puede derivar en una tributación inferior a la que hubiera correspondido originalmente, considerando el efecto de la prescripción.
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