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A company queried whether income arising from the cancellation of a financial liability through debt forgiveness could be classified as forgiveness income under Article 26 of the Corporate Income Tax Act. The DGT confirmed that it is, meaning such income is not subject to the 70% limit for offsetting negative tax bases.
Cuestión planteada Si se puede calificar el ingreso derivado de la cancelación del pasivo financiero, como una renta correspondiente a una quita a los efectos del artículo 26 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La quita se entiende como cualquier remisión o liberación de la deuda o parte de ella por parte del acreedor. Al tratarse de un ingreso derivado de una quita, queda excluido de la limitación del 70% para la compensación de bases imponibles negativas prevista en el artículo 26.1 de la LIS. Esta exclusión se aplica a cualquier tipo de quita, no solo a las realizadas en el ámbito de la Ley Concursal.
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