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A taxpayer queried whether the limitation on offsetting tax loss carryforwards applies to income obtained through a mortgage debt forgiveness. The DGT ruled that income derived from debt forgiveness through agreements with non-related creditors is not subject to this limitation.
Question raised: Whether the limitation on the offsetting of negative tax bases would not affect the income obtained by the requesting entity as a consequence of the debt forgiveness derived from the partial cancellation of the mortgage and the novation of the referred loan.
Income corresponding to debt forgiveness derived from an agreement with creditors not related to the taxpayer is not subject to the limitation on the offsetting of negative tax bases. This exception applies to agreements approved in tax periods starting from January 1, 2013. Therefore, said amount of income may be offset against negative tax bases without the 50% or 25% limits established for other cases.
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