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V0673-22 ·29 March 2022 ·consulta-vinculante Medium impact
Tax

Debt write-offs by agreement with creditors are not subject to the loss carry-forward offset limit

A query was raised regarding whether a debt write-off agreed with a single creditor must comply with the limit on offsetting negative tax bases. The Directorate General for Taxes (DGT) ruled that such income is not subject to this limitation.

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2022-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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