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The taxpayer inquired whether income from debt write-offs and deferrals within a creditors' agreement should be included in the accounting profit to calculate the 12% minimum instalment payment. The DGT ruled that such income must be ignored for this calculation, in accordance with the temporal imputation rules set out in Article 19.14 of the TRLIS.
This ruling clarifies the tax treatment of insolvency-related income, preventing the premature taxation of non-cash gains through the minimum instalment system.
The tax team reviews your specific situation.
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