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The requesting entity asks whether deferred tax assets can be converted into enforceable credit without meeting the deductibility requirements of the expenses that gave rise to them, and what the order of integration into the tax base should be. The DGT responds that monetisation is possible regardless of deductibility and establishes a specific order for their integration.
Cuestión planteada Se describen en el cuerpo de la contestación.
La conversión en crédito exigible de los activos por impuesto diferido (artículo 130 LIS y disposición adicional vigésima segunda TRLIS) no requiere que se hayan desencadenado las circunstancias de deducibilidad de los gastos registrados. Se pueden monetizar tanto los activos derivados de insolvencias y previsión social donde no se han producido las condiciones de deducibilidad (activos tipo A), como aquellos donde sí se produjeron pero no se integraron por límites legales (activos tipo Z). Para la integración en la base imponible, se debe seguir un orden que prioriza los activos generados a partir de 2016 sin derecho a conversión, seguidos de los activos de 2008-2015 sujetos a prestación patrimonial, y finalmente los activos generados antes de 2016 sin dicha prestación o generados tras 2016 con derecho a conversión.
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