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The query concerns the timing of recognition for income from debt forgiveness and deferrals, the application of limits on offsetting negative tax bases, and VAT exemptions in mergers. The DGT clarifies that income from debt forgiveness and deferrals is recognised as the corresponding financial expenses are recorded, and analyses the economic validity of mergers for the application of special tax regimes.
Cuestión planteada Si los ingresos correspondientes al registro contable de quitas y esperas deben imputarse a la base imponible del deudor a medida que proceda registrar con posterioridad los gastos financieros derivados de la misma deuda.
Los ingresos por quitas y esperas se imputarán en la base imponible a medida que proceda registrar los gastos financieros derivados de la misma deuda, con los límites legales establecidos. Para convenios aprobados antes de 2014, el ingreso se integra en el ejercicio de la aprobación judicial. En cuanto a la compensación de bases imponibles negativas, la excepción de no aplicación de límites solo menciona las quitas, no las esperas. Finalmente, la transmisión de una unidad económica autónoma en una fusión queda no sujeta al IVA.
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