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A company sought guidance on the accounting treatment of a deed in lieu of foreclosure involving property mortgaged to secure its shareholders' debts. The DGT ruled that the accounting result arising from the enforcement of the security has tax effectiveness and details the treatment of potential impairment of loans involving related parties.
Cuestión planteada 1. Contabilización de la operación de la dación en pago efectuada y asimismo de la deuda contraída por los prestamistas hacia la sociedad.
Al no existir norma específica para ejecuciones hipotecarias, los ingresos y gastos contables tienen plena eficacia fiscal según los artículos 10.3 y 11 de la LIS. La entidad debe dar de baja el inmueble reconociendo un resultado por la diferencia entre su valor razonable y el valor en libros. Si se registra un activo financiero por el derecho de cobro, el deterioro de este será deducible solo si el deudor vinculado se encuentra en situación de concurso con fase de liquidación abierta.
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