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V4395-16 ·13 October 2016 ·consulta-vinculante Medium impact
Tax

Temporal recognition of income from debt forgiveness is not permitted outside the framework of the Insolvency Act

A company inquired whether it could apply the rule for the temporal recognition of income from debt forgiveness under Article 11.13 of the Corporate Income Tax Act. The Tax Agency responded that this criterion is only applicable when the debt forgiveness results from the application of the Insolvency Act.

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2016-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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