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A company in insolvency proceedings asks whether the waiver of debts by related creditors necessitates an accounting correction with tax implications. The DGT rules that, assuming the waiver is valid, there is no specific tax provision requiring adjustments to the accounting result.
Cuestión planteada Si las manifestaciones de los acreedores vinculados con la concursada y el cambio en el acuerdo de voluntades comunicado en la actualidad por los afectados respecto de los originarios contratos de crédito en el escrito de referencia, sin la expresa aceptación de tal voluntad por la otra parte que en su día firmó tales contratos ni de la propia administración concursal en defensa de la masa y con independencia de sus motivaciones o efectos jurídicos son o no, por si solos y sin el acuerdo mutuo de voluntades expresado, determinantes de la existencia o necesidad de practicar una corrección de errores contable que exprese una supuesta alteración patrimonial económico-contable con efectos en la contabilidad y patrimonio de la concursada y por extensión susceptibles de ser considerados a los efectos del Impuesto de Sociedades.
Partiendo del supuesto de que la renuncia a los derechos de crédito es válida, el TRLIS no establece ninguna especialidad en esta materia. Por tanto, de acuerdo con el artículo 10.3 del TRLIS, no procede practicar ningún ajuste al resultado contable a efectos fiscales en relación con la renuncia de dichos derechos de crédito.
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