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An association of credit institutions has consulted on the tax implications of applying Circular 4/2016 to deferred tax assets generated prior to 2016. The Directorate General for Taxes (DGT) has determined how to treat the discrepancy between old and new provisions following the reclassification of impairments.
Cuestión planteada Efecto que tiene la primera aplicación de la modificación del anejo IX en el año 2016 en relación con los activos por impuesto diferidos generados antes de 1 de enero de dicho año, que hayan generado DTAs monetizables.
El saldo no deducible de provisiones existente a 30 de septiembre de 2016 no se entenderá aplicado a su finalidad hasta el importe no deducible de las nuevas provisiones del anejo A de la Circular 4/2016. Si la diferencia entre el nuevo saldo no deducible y el anterior es positiva, se considera una dotación del ejercicio 2016 que puede aplicar el artículo 130 de la LIS. Si la diferencia es negativa, se entiende que las provisiones se han aplicado a su finalidad por dicho importe, sujetándose al límite del artículo 11.12 de la LIS.
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