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V2746-14 ·13 October 2014 ·consulta-vinculante Medium impact
Tax

New rules for income recognition from debt forgiveness and deferrals apply only to agreements approved from 2014

A company requested clarification on whether the new regime for the temporal recognition of income from debt forgiveness and deferrals (Art. 19.14 TRLIS) applies to a creditors' agreement approved in 2011. The DGT ruled that this regulation is only applicable to tax periods starting from 1 January 2014.

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2014-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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