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/
Very great post.
Thanks for the post it really helpful.
I Am Ritu Sharma. I Am An Independent Mumbai Escort Girl. I Deal In Mumbai Escorts Service. I Am Very Hot And Sexy. Being A Mumbai Escort Girl I Have Five Years’ Experience. That’s Why I Understand The Each Personal Needs Of My Every Client. My Service Charge Is Low And Service Is Super. You Can Avail My VIP Mumbai Escorts Service At Your Home Or In Hotel. I Am Comfortable To Provide Mumbai Escorts Service In Local And Outside Also. Visit http://www.escortservicemumbai.net/ Call +91- 9OO4OO9481
All the information in this post is awesome and very interesting so thank you so much for sharing this post.
http://www.femalechennaiescort.com
Just 1 simple reason to come is, everyone wants to survive.
Follow the given link to grab the Bluehost coupon code. Web hosting becomes inexpensive with the coupons.
we provide the world’s best web hosting like shared, VPS, Dedicated and WordPress web hosting. You will get the discount and Coupon code on bluehost hosting.
One of the best antivirus that provide you excellent protection from malware, spyware, ransomware and many online threats. Norton recently update its plan and give you extra features. They offer cloud backup, password manager, safe cam and Secure VPN that give you more protection and safe your data and your personal information. Norton is one of the popular antivirus worldwide to know more about Norton please visit our blog.
This is really great information found here, I really like your blog. Thanks very much for the share. Keep posting.
You have posted very beautiful images of jewelry which I like a lot. Please write a detailed article about it. I will come back to your website to see more images.
In this article understand the most important thing, the item will give you a keyword rich link a great useful website page
This is really great information found here, I really like your blog. Thanks very much for the share. Keep posting.
I extremely upbeat discovered this site in the end. Extremely useful and out of commission, Thanks for the post and exertion! If it’s not too much trouble continue sharing all the more such a blog.
This site certainly has the majority of the data and facts.Thank you for sharing this article. I would like to get more posts this way.
This is such an incredible stuff, that you are giving and you give it away for nothing. I cherish seeing web journal that comprehend the benefit of giving a quality asset to free.
This substance is composed very well.Your utilization of designing when coming to your meaningful conclusions mentions your objective facts clear and simple to understand.Thank you!
Now we know who the senile one is here. Great post! hepatitis girt
Couponswebdeals provides coupons to the customer who likes to do online shopping.
I found your this post while searching for some related information on blog search…Its a good post. Keep posting
Wonderful article. Fascinating to read. I love to read such an excellent article. Thanks!
Are you looking for escort service and you are in Gurugram? Well we have a five star hotel facility and better sexy girls and we provide the lowest rate of convenience.
https://www.escortsserviceingurugram.co.in/escort-service-in-gurgaon-about-us/
I will truly value the essayist’s decision for picking this fantastic article fitting to my matter. Here is a profound depiction of the article matter which helped me more
Your blog is completely truly incredible with much information and inspiration, both of which we all need. Much appreciated and continue the great work. In the meantime, I might wish to introduce my website lenses.com.pk where we have an outsized sort of branded contact lenses.
Thanks for the wonderful share. Your article has proved your diligence and knowledge you’ve got come to this field. Brilliant. I really like it reading.
Astounding site, where did u consider the data on this posting? I’m satisfied I believed that it was in any case, cleared out be returning soon to discover what extra posts you unite.
Customers book us day and night on the online website. Get a cheap rate call girl by calling our number 9004458359.
https://www.arpitajain.org/
I was searching for this data from sufficient opportunity and now I arrived at your site it’s great substance. A debt of gratitude is in order for composing a particularly pleasant substance for us. desire to see you once more.
From this site I got a lot of information, thank you very much
Nice to be visiting your diary once more, it has been months on my behalf of the American state. Well, this text that I’ve waited for this long. I would like this text to end my assignment at intervals the school, and it’s a constant topic as your article. Thanks, nice share.
Great post. I accustomed be checking endlessly this diary and that I am impressed!
Very helpful info notably the last half
I take care of such info tons. I accustomed be {trying|making Associate in Nursing attempt|attempting} to seek out this sure info for an extended time. several thanks and higher of luck.
I really like reading your articles, your articles are very helpful for me and among young people
Your site is very unique and very important for everyone to know
You’ve made some good points there. I looked on the internet for
more information about the issue and found most people will go along with your views on this website.
situs slot terbaik
Thank you for sharing this It’s very useful information and I find it very interesting and informative.
I needed to thank you for this wonderful read!! I absolutely loved every little bit of it.
I have got you book marked to check out new things
Exotic things are the first requirement of those people who are thinking to add some new things to sex life.
There is no need to meet with the mediator or middlemen to book call girls and you can do this task by yourself without facing any difficulty.
Very interesting, you are a very professional blogger.
I joined your RSS feed and am still looking for more interesting articles.
Excellent blog, thanks a lot for sharing this amazing blog have been looking since so long for this type information. Thanks a lot once again ! Awaiting your nest post.
Hello sweetheart, my agency is StreetGirls and I am a 21-year-old independent call girl here to discover a paradise of pleasure with you. A fully enjoyable and genuine lover for warm companionship. I consider myself a very professional lover when providing my services. When you’re with me in privacy, I’ll show you that I’m quite a sex goddess. I am a delicious lover, fun and ardent, and I love feeling desired and fully involved.
Hey! I found this URL from one of my Facebook group and believe me you have provided awesome content, which
will help many of us.
You can also check my link below:
Nose Bleeding
Hey! your content is completely awesome, i really appreciate your effort that you put on this.
You can also check my link below:
Dental Implant clinic in Chennai
I would like to thank you for this high level and informative article . This article is very informative for me. I hope you and we will be sharing more ideas and keep writing more like this one. Thanks once again!
Reliable Courier Service
Such an intriguing Blog You’ve Written I Am Really Impressed About Your Knowledge Thanks For Sharing with Us.
Thanks for sharing
Thank You For sharing This Superb Article with us Keep sharing Best Of luck
Very good work you have done on your website . I realy impressed withn your work this is very well. I want to share something interesting for evry visitors. This is the one of the best Escort service in delhi.
Welcome to the world of ultimate passion and lust, yes we welcome you to our Angels of Ajmer agency which is famous for providing the finest Ajmer Escorts for a personal encounter. We are the epicenter of sex in Ajmer Escort, as we have our clients coming to us from all over the world. Ajmer is the city of millionaires, and these millionaires at the end of the night just need a rejuvenating fortune of sex.
Really amazing article. I have been searching for such an informative post for many days and it seems my search just ended here.
which is the best kitchen chimney brand in India? This is one of the toughest questions to answer. To solve this problem for you, we have come up with the top 5 Kitchen Chimney in India. – Check it best kitchen chimney in india 2021
Ajmer Companions brings the fresh and new arrival female escorts to Ajmer. Browse our latest escort gallery of high-class models, celebrity escorts, independent escorts, housewives escorts, college girls escorts, and air hostess escorts.
Thanks for the Fantastic effort you have Made in composing this wonderful post. I am hoping I’ll see more great items from you shortly…
I will bookmark to re-visit this blog with Buddies Pretty beneficial information here. I believe that this is actually worth to save and worth sharing post thanks!
This is a great resource! Thanks so much For taking the time to talk about this wonderful information to us, it is very much appreciated.
I would like to thank you for this high level and informative article. This article is very informative for me. I hope you and we will be sharing more ideas and keep writing more like this one. Thanks once again!
Book Bangalore escorts that provides attractive escorts and hot call girls for party and online dating services. Bangalore Escorts has a great legacy of serving hundreds of customers every day. Call us now!
visit more : https://www.bookbangaloreescorts.com/escort-services/bangalore-escorts.html
Nice Blog. worth for spending time in this blog
Thanks For Sharing This Amazing Post Keep Sharing
Hi gents, I am Aakriti, a 20-year-old independent escort. My photo is completely real and I assure you that with me, you will live a unique experience that goes beyond just sex. I’m ready to show you what’s best for you and I’ll give sex service in Chandigarh what you need right now. I love sex and I can’t control it, call me and I’ll please you with every intention of reaching orgasm, I am the woman you need.
Most popular Mumbai Escorts services provide call girls for escorts, at very reasonable rates for entertainment with sexy young and beautiful girls in Mumbai city.
https://bit.ly/3G7pxQg
PC Toplama Robotu bir diğer adıyla PC Toplama Sihirbazı ile hayalinizdeki
bilgisayara ulaşmak çok daha kolay. PC Toplama Sihirbazı ile herhangi bir bilgiye ihtiyaç duymadan istediğiniz bilgisayarı dakikalar hatta saniyeler içerisinde toplamak mümkün. İşlemci seçiminize göre
anakartların otomatik olarak listelendiğini üstelik hangi işlemciye hangi anakart
uyumlu derdi olmadan listelendiğini düşünün, bu çok büyük bir kolaylık sağlayacaktır.
Bu sayede, herhangi bilgiye muhtaç olmadan kolay şekilde bilgisayarınızı toplayabilirsiniz.
Kullanıcılar her daim kaliteli bilgisayar toplamak isterler.
En ucuz bilgisayarı toplamak isteyenler genelde yüksek performansıda göz
ardı etmezler. Hem ucuz hemde oyun oynayabilecekleri bilgisayar toplamak isteyenlerin en çok tercih ettiği bu
uygulamanın yanında hazır sistemlerde vardır.
Toptanbilgisayar ekibinin oluşturduğu hazır sistem bilgisayarlar ilede dilerseniz pc toplama robotunu kullanmadan bilgisayarınızı anında satın alabilir ve
kargo işlemlerini başlatabilirsiniz. PC Toplama Sihirbazında en çok
sorulan soruların başında toplanan bilgisayar bir bütün halinde mi yoksa parçalar halinde
mi geleceğidir, demonte olarak veya diğer şekilde gönderim seçenekleri mevcuttur.
Ayrıca şunu belirtmekte de fayda var. Bilgisayar toplama sihirbazını kullanırken teklif oluşturarak topladığınız parçaları bir liste halinde görüntüleyebilir ve bu listeyi arkadaşlarınız veya
müşterileriniz ile paylaşabilirsiniz.
Sizde ucuza hızlı ve güvenilir şekilde bilgisayar toplamak istiyorsanız hemen pc toplama robotunu kullanmaya başlayın! Ödüllü PC toplama sihirbazı ile başka neler yapabileceğinizide anlatmadan bu
yazıyı sonlandırmak istemeyiz. PC Toplama Robotu başka değişle
PC Toplama Sihirbazı ile ürünleri rahatlıkla karşılaştırabilir veya ürün özelliklerine
doğrudan erişim sağlayabilirsiniz. Robot sayesinde hangi oyunların veya programların çalışacağınıda önceden kestirebilir ve hayal kırıklığına uğramanın önünü kesebilirsiniz.
En çok merak edilenlerin başında pc toplama robotunu kullanmak ücretsiz mi sorusu gelmektedir.
Pc Toplama robotu ücretsizdir. Ücretsiz PC Toplama Sihirbazını kullanmak için neyi bekliyorsunuz?
PC Toplama Robotu
Puedes escribir esta publicación en tu página de instagram y comprar seguidores en este sitio https://viplikes.es/instagram/instagram-followers/ para tu perfil
Thanks for sharing great post!
Bangalore escorts
Nice post https://rb.gy/heqxtw
Thank you for sharing the great article, never knew that there is amazing stuff like this.
<a href="https://www.lustgirls69.com/escorts/mumbai"<Mumbai Escorts
Nice Post!!!
Nice post. Thanks for sharing your valuable thoughts. I am Ankita Sharma, professional Mumbai escort and sexy call-girl in Mumbai. I am a Mumbai Escorts Service provider. Furthermore, I am passionate about sexual activities, dating, online chatting, and fun also. Book an appointment with me here: https://nightangelescort.in/
Thanks for great blog post!
Thanks for sharing great blog post!
Thanks for great blog post!
The blog you’re shared is very helpful, this is so good hope we get more blogs on your site like this, this blog is so informative and excited for your next blog.
https://www.modelinmumbai.in/
Hello, I’m a 24-year-old young woman who is self-sufficient. It’s OK if you have wild bed fantasies but no one with whom to share them. I’ll always be on my way to see you. Just give me a call, and I’ll come to your rescue. In the bed, I can be wild and sensual. I’m also known for giving the greatest sexual massages you’ve ever had. You can have fun with them if you hire me. I offer both in-call and out-call services, and I can work in any position. Pleasure will be yours from the diversity of services that I provide.
It is really one of the nice posts thanks for sharing this opportunity kindly know all features about them such as know all features in this aspect
I am here going to provide crucial features about my website Delhi Russian Escorts Service in order to know more features about them, kindly see the website and find the best information in this aspect.
Your information was very useful to me. That’s exactly what I’ve been looking for 샌즈카지노!
I really appreciate the kind of topics you post here. Thanks for sharing us a great information that is actually helpful for us and you can also visit our link for best zirconia crown brands in India .
It was extraordinarily made and perceived. Not in any manner like additional web diaries, I have reviewed which are really not ridiculously remarkable. I in like manner found your Antarvasna posts especially entrancing sureness happening to examine. I expected to go show it to my mate and he savored its experience moreover!
Hello, I’m happy to see some great articles on your site. Would you like to come to my site later? My site also has posts, comments and communities similar to yours. Please visit and take a look 메이저놀이터
The structure of your website is so nice I already bookmarked these links thanks to the administrators for sharing them.
I am excited by the thought of your hands and lips flowing down my figure, come and meet me. Come and try me out, you will surely love it like never before. Get excited and enjoy all of me.
https://mygirls.in/
Looking for some exciting company and companionship? We have a wide range of gorgeous escorts to suit your demands! From sophisticated long-legged models ready to dance the night away to down-to-earth yoghurt queens who serve more than fruit, there’s something for everyone. Instead, try our Empanadas Escort Service for an evening that will satisfy even the most discerning palate.
https://www.modelinmumbai.in/
Hi, I’m Megha Malik! here to give sensual pleasure to my clients for which many people are still standing in queue. Make your night lusty with her at your place. I am the kind of dynamic girl who can put a huge smile on your personality. I generally prefer gentlemen who understand it honor their female companions. I have an apartment, so let’s go and enjoy.
https://www.meghamalik.com
Thanks for a marvelous posting! I enjoyed reading it, you’re a great author.
Thank you very much for your blog this blog theme is full use
We have a total and brilliant assortment of hot call young ladies to quiet your devotees with a profound back rub of the body. Each man has a fantasy to have total palatable sex with 69 positions, penis massages, and striptease.
Delhi is where I am from and based. I’m available for professional companion, domme & switch including dinner dates, overnights and you can fly me to you.
https://www.chhavigarg.com
good blog
blog good
Welcome to Delhi companion Service. Worldwide independent girls are available in many places across Delhi.
I like your every post keep writing for user i request to website administrative.
Visit the first time on your website it’s a very user-friendly interface.
This is such great blog. Download the Pokémon UNITE Game and Be a part of Pokémon UNITE worldwide players, Players will be able to explore the area and battle against powerful Pokémon. It has been said that the game will allow players to team up with friends to take on powerful opponents.
Pokémon UNITE MOD APK
I am providing various types of services to fulfill the desires of my clients and make them my regular customers. Some services include Strip-tease, Bareback, blowjob, Come on Face, special massage, Come on Body, Oral sex, Extra ball, and so on.
This is not a what-if scenario, it is bound to happen in the future. When it does happen, you should know that our business has got you covered. hard drive recovery melbourne
Ahmedabad Escorts 24/7 Adult work , Call girls or escort service but also high class. Our selection of premium escorts will offer you erotic massage, fulfill your fantasies
http://www.diyagupta.in
I found this is an informative and interesting post so I think it is a very useful and knowledgeable blog, thanks for sharing.
Greetings gents, my name is Sakshi and I am an attractive 22-year-old flight attendant and independent escort. I am an excellent brunette whore standing at 5 feet 7 inches tall with an adorable face and a hot figure filled with fantastic curves.
I am Teena Vishwas – an all-natural super fun Independent Delhi fun girl who offers all services.
Our Indian call girls in Dwarka are the most required by our clients since Indian Dwarka Escorts are so extraordinary at giving sexual euphoria with their inconceivably hot bodies. Being immaculate in the specialty of Kamasutra our Indian Escort in Dwarka can genuinely blow your mind with their sexual snares. Indian escorts in Delhi are the best choices among most of our clients from abroad in light of the way that believe it or not, Indian Dwarka Escorts are ached for in outside countries.
nice things
good things
thanks
If you are exceedingly dynamic and love to go hiking, scuba plunging, and water surfing, at that point brunette Jaipur Escorts will keep you dynamic throughout the day and night. It’s severe yet it’s actual: all around, brunettes are considered increasingly genuine and developed, which is the reason they will be reserved for more, where great discussion is vital to the experience. Jaipur Escorts have dependably been noteworthy and it is highly unlikely why individuals picking our Delhi Indian Escort won’t get full fulfillment ever. The greater part of you may not know the reasons why our Indian escorts in Jaipur got the slogan incredible Indian escorts in Jaipur. It is a direct result of their quality agency that dazzled up the Jaipur Escorts and played around with them.
Check out each unmarried piece of it and I have you bookmarked to genuinely research new stuff on your weblog a particular need to view the weblog!
I am a gorgeous girl, a sensual tall brunette 23 years old. I am very friendly and ready to make everyone feel comfortable around me. I have tonnes of energy, hotness and fantasies to share with you. Incall and outcall escort services I will provide willingly with a smile. I am sure you will have a great time meeting me!
Greetings I am Naina Sharma an upscale autonomous escort and working in Goa as high class Goa escort. In the event that you need to meet me or invest some quality energy with me then call me or book me for make the most of your time and get extreme administration from me. I am fun loving girls having a tales of fantasy with a quick drop of pleasure in romantic manner somehow I am seductive beautiful and charming girl thinks only for a guy who can make me feel like free.
fear
nice blog
good blog
blogs
I’ m ideal for that hot fuck you’re looking for, I offer quality treatment. I’ m really hot and fiery, I am positive you won’t regret enjoying me in most of the jobs you want. I usually aim to please you, it could be the best time of every day, you may be sure.
Nice Blog
I feel like I’ve come the whole way here, but I don’t regret the subsequent I returned. I’ve acquired some critical experience of data. I’m so delighted to know accommodating information.
This is great to see this amazing article. I am glad to read this article and get amazing stuff from this.