Las pérdidas por deterioros no deducibles en el Impuesto sobre Sociedades ¿generan una diferencia permanente o temporaria?

Actualmente ninguna pérdida por deterioro registrada es deducible, con dos excepciones:

  • Las pérdidas por deterioro de créditos que cumplan las condiciones establecidas en el art. 13.1 de la LIS.
  •  Las pérdidas por deterioro de las existencias, siempre y cuando estuviesen debidamente documentadas y se realice una justificación de la prueba como por ejemplo una tasación realizada por técnico/ empresa de tasación independiente, en el caso de inmuebles calificados como existencias.

Todas las demás pérdidas por deterioro no son deducibles. Ante esto, la pregunta es obvia, esta diferencia positiva que se produce en el resultado contable antes de impuestos para obtener la base imponible, ¿es una diferencia permanente o temporaria?

Hay que decir que estás perdidas por deterioro no serán deducibles nunca, pues la Ley del Impuesto sobre Sociedades lo prohíbe, en consecuencia, a primera vista la lógica parece que nos diga que estamos ante una diferencia permanente, puesto que fiscalmente no será deducibles nunca.

Pero no es así, se trata de una diferencia temporaria, ¿Por qué motivo si resulta que no va a ser deducible del Impuesto sobre Sociedades nunca?, pues porque estamos hablando de diferencias temporarias, y no de diferencias temporales.

Las diferencias temporales son las existentes entre ingresos y gastos desde el punto de vista contable y fiscal. Si nos atenemos a esto, esta diferencia es permanente.

Pero a partir de la aplicación en 2007 del actual Plan General de Contabilidad, el concepto de diferencias temporarias es más amplio que el de diferencias temporales. Las diferencias temporarias contienen a las diferencias temporales más otras adicionales.

El concepto de diferencias temporarias hay que buscarlo en el balance, y no en la Cuenta de Pérdidas y Ganancias, de tal modo que se definen como “aquellas derivadas de la diferente valoración, contable y fiscal, atribuida a los activos, pasivos y determinados instrumentos de patrimonio propio de la empresa, en la medida en que tengan incidencia en la carga fiscal futura”. En esta línea se definen tanto la Norma de Registro y Valoración 12ª del Plan General de Contabilidad, como la Norma de Registro y Valoración 15ª del Plan General de Contabilidad de pymes, y además la Resolución de 9 de febrero de 2016, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se desarrollan las normas de registro, valoración y elaboración de las cuentas anuales para la contabilización del Impuesto sobre Beneficios.

Con este concepto más amplio, las pérdidas por deterioro no deducibles son diferencias temporarias, pues cumplen con la definición de las mismas, y en consecuencia, revertirán en ejercicios siguientes, bien por la enajenación de los mismos, o por la propia reversión de la pérdida por deterioro (recuperación del valor del activo). Con la excepción de las pérdidas en inversiones financieras cualificadas, que son aquellas reguladas por el articulo 21 y 22 de la Ley del Impuesto sobre Sociedades (se tiene más del 5 % o su coste fue superior a 20 millones de euros).

En este último caso, nos encontraríamos con una diferencia permanente, porque esta diferencia de valoración de activos, difícilmente va a tener transcendencia en la fiscalidad futura de la empresa (solamente en el caso de disolución de la empresa participada, y siempre que la pérdida sea superior a los importes por divídenos percudidos. A este respecto puede verse: http://gregorio-labatut.blogspot.com.es/2017/08/en-el-cierre-del-ejercicio-2017-no.html

En este caso, nos encontramos con que normalmente no tendrá transcendencia fiscal futura, o es difícil que la tenga. Pero en los demás casos, sí que la tiene.

Veamos un caso práctico:

Supongamos que la sociedad A tiene unas inversiones financieras (no cualificadas) registradas por un importe de 10.000 euros. Se ha registrado contablemente un deterioro de 4.000 euros. Evidentemente, según el art. 13.2 de la LIS este deterioro no es deducible, provocando la aparición de una diferencia temporaria positiva.

¿Cómo se producirá la reversión de la diferencia?

Pues bien, con la enajenación futura de las inversiones financieras, ya que ese caso la pérdida fiscal será superior en 4.000 euros a la pérdida contable, o mediante la reversión del deterioro registrado por la compañía por recuperación del valor de las inversiones financieras, que, en el caso de producirse totalmente, provocará una diferencia negativa en ese importe.

Cuestión distinta es el reconocimiento contable de los efectos impositivos de la diferencia temporaria positiva creada, ya que generaría por su efecto impositivo la aparición de la cuenta 4740 Activos por diferencias temporarias positivas, y solamente no se reconocería en el caso de que hubiesen dudas razonables sobre su reversión en los próximo 10 ejercicios (a este respecto puede verse la la Resolución de 9 de febrero de 2016, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se desarrollan las normas de registro, valoración y elaboración de las cuentas anuales para la contabilización del Impuesto sobre Beneficios).

Todo esto y mucho más se estudia en: – Diploma en Experto Contable con ERP. Homologado por el ICAC como formación obligatoria para el acceso al ROAC. Ha conseguido la máxima puntuación para el Registro de Expertos contables de AECE y AECA. http://cort.as/wvrD

Publicado por el autor en: https://gregorio-labatut.blogspot.com.es/2017/11/las-perdidas-por-deterioros-no.html

Un saludo cordial para todos los amables lectores.

Gregorio Labatut Serer

Director de los siguientes postgrados de la Universidad de Valencia. Abierta la matrícula para el curso 2017/2018:

  • Diploma en Experto Contable con ERP. Homologado por el ICAC como formación obligatoria para el acceso al ROAC. Ha conseguido la máxima puntuación para el Registro de Expertos contables de AECE y AECA. http://cort.as/wvrD
  • Diploma en Auditoría de Cuentas. Homologado por el ICAC como formación obligatoria para el acceso al ROAC. Online. http://cort.as/wwL7
  • Diploma en Gestión financiera y contable de la Pyme con ERP. http://cort.as/SACr
  • Certificado de postgrado en técnicas de valoración de empresas y planes de viabilidad. Homologado por el ICAC formación obligatoria acceso ROAC. http://cort.as/SADT

Director de los próximos eventos organizados por la Fundación Universidad Empresa. ADEIT de la Universidad de Valencia, homologados por el ICAC para la formación de los auditores de cuentas:

Webinars y jornadas on line: Homologadas por el ICAC. http://formacion.adeituv.es/homologacion-icac/jornadas-webinars/

Jornada online. 1 de diciembre de 2017: Normas Internacionales de Auditoría adaptadas a España (NIA-ES). Homologada 8 horas auditoría.

Webinar día 12 de diciembre de 2017: Problemática contable de las Entidades no lucrativas y su tratamiento fiscal. El caso de las fallas de Valencia y las hermandades y cofradías. Homologada 4 horas Contabilidad.

Jornada online. 8 de enero de 2018. Confección de un plan de viabilidad empresarial. Homologada con 8 horas de otras materias.

Webinar día 10 de enero de 2018: El nuevo informe de auditoría según la modificación de las NIA-ES. Homologada 4 horas auditoría.

Webinar, online disponible: “La regulación de las operaciones Vinculadas. Nuevo modelo 232”. http://formacion.adeituv.es/modelo232/

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