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A company inquired about the tax treatment of a impairment and subsequent write-down of an Austrian subsidiary following bankruptcy. The DGT states that in the case of an accounting classification error, the expense is deductible in the period when the asset write-down is recognised in the accounts.
Cuestión planteada Cuál es el tratamiento fiscal que debe darse al deterioro y reclasificación, teniendo en cuenta teniendo en cuenta que la entidad consultante ha sido consciente en el ejercicio 2015 de esta situación.
Si se produce un error contable donde se registró un deterioro en lugar de una baja, el gasto debe imputarse fiscalmente en el periodo en que se realice el reconocimiento contable de la baja del activo. En este caso, el gasto registrado por deterioro en 2013 y reclasificado como baja en 2014 es deducible en el ejercicio 2014. Se aplican las reglas de imputación temporal para errores contables sin impacto en la cuenta de reservas.
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