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The query examines how to tax income from debt write-offs and deferrals following the modification of an insolvency agreement. The DGT rules that this income must be integrated into the taxable base as the corresponding financial expenses are recorded, subject to the limit of the income obtained.
This ruling clarifies the timing of tax recognition for debt relief in insolvency proceedings, ensuring that income from write-offs is matched against the recognition of related financial expenses.
The tax team reviews your specific situation.
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