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A company inquired whether it could avoid the temporary imputation of income for delays and waits under its creditors' agreement. The DGT confirms that the special imputation rule in article 19.14 of the TRLIS must be applied.
Cuestión planteada 1. En relación con el pasivo fiscal consistente en la obligación de integrar la parte del ingreso derivado de las quitas y esperas aprobadas en el convenio de acreedores de la consultante, que habría quedado diferido en aplicación del artículo 19.14 del texto refundido de la Ley del Impuesto sobre Sociedades, se plantea si sería posible para ella optar por no aplicar en el ejercicio 2015 la regla de imputación temporal de dicho artículo.
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