BackThe question that arises is the deductibility of losses due to the transfer of financial investments between related companies. The Administration has denied the deduction of the due to the bankruptcy of the related company, considering that the evidence provided by the plaintiff was insufficient.
The Chamber considers that the subject matter of the appeal is a question of evidence and understands that the bank certificate provided by the plaintiff is sufficient to prove the loss.
The bank certificate proves the acquisition of the shares of the company and the bankruptcy of the company, which allows proving the loss in the terms requested. Regarding the temporary imputation, although the loss materialized in the 2013 fiscal year, the Administration did not allow the rectification of the corresponding fiscal year. Therefore, the deduction of the loss can be made in the 2014 fiscal year, in which said loss was booked.
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