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Que el importe de las mercanci\u0301as, materias primas, productos semiterminados o terminados, en existencia, que por deterioro u otras causas no imputables al contribuyente hubiera perdido su valor, se deduzca de los inventarios durante el ejercicio en que esto ocurra; siempre que se cumpla con los requisitos establecidos en el Reglamento de esta Ley. <\/em><\/li>\n<\/ul>\n
Los contribuyentes podra\u0301n efectuar la deduccio\u0301n de las mercanci\u0301as, materias primas, productos semiterminados o terminados a que se refiere el pa\u0301rrafo anterior, siempre que trata\u0301ndose de bienes ba\u0301sicos para la subsistencia humana en materia de alimentacio\u0301n, vestido, vivienda o salud, antes de proceder a su destruccio\u0301n, se ofrezcan en donacio\u0301n a las instituciones autorizadas para recibir donativos deducibles conforme a esta Ley, dedicadas a la atencio\u0301n de requerimientos ba\u0301sicos de subsistencia en materia de alimentacio\u0301n, vestido, vivienda o salud de personas, sectores, comunidades o regiones, de escasos recursos, cumpliendo con los requisitos que para tales efectos establezca el Reglamento de esta Ley. <\/em><\/p>\n
No se podra\u0301n ofrecer en donacio\u0301n aquellos bienes que en te\u0301rminos de otro ordenamiento juri\u0301dico, relacionado con el manejo, cuidado o tratamiento de dichos bienes, prohi\u0301ba expresamente su venta, suministro, uso o establezca otro destino para los mismos. <\/em><\/p>\n
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