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A company has requested clarification on whether its related-party creditors can deduct expenses arising from a judicial debt forgiveness, and how the debtor should treat income from debt forgiveness and deferrals. The DGT refused to rule on the creditors' position as they did not submit the consultation, but it did explain the accrual rules for the debtor.
Cuestión planteada 1º) Si las entidades acreedoras vinculadas de la consultante pueden proceder a deducir a efectos del Impuesto sobre Sociedades el gasto originado como consecuencia de la aprobación judicial de la quita.
La DGT no puede pronunciarse sobre la deducibilidad de gastos de las sociedades acreedoras vinculadas al no haber sido ellas quienes formularon la consulta. Respecto a la entidad deudora, el ingreso por quitas y esperas se imputará en la base imponible a medida que se registren gastos financieros derivados de la misma deuda, hasta el límite de dicho ingreso. Si el ingreso supera los gastos financieros pendientes, la imputación será proporcional a los gastos registrados en cada periodo.
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