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V2392-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Exemption from compensation limit for negative taxable bases in IS

A biotechnology holding company entered into a transactional agreement with a creditor, later judicially approved, under which part of the debt was forgiven. Whether this forgiveness constitutes a 'quita' for the purposes of Article 26 LIS, allowing compensation of negative taxable bases without the 70% cap on taxable income amounts, is examined.

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2024-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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