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The entity inquired whether the write-off of a mortgage loan with a non-related bank was subject to the limitation on offsetting tax loss carryforwards. The DGT clarifies that the income generated by the write-off is not affected by said limitation under Law 16/2013.
Cuestión planteada 1) Si sería de aplicación la limitación contenida en el artículo 2, apartado Segundo, punto Dos, de la ley 16/2013 de 29 de octubre, en relación a la compensación de bases imponibles negativas.
La limitación a la compensación de bases imponibles negativas no se aplicará al importe de las rentas correspondientes a quitas derivadas de un acuerdo con acreedores no vinculados aprobado a partir de 2013. Si la quita genera un ingreso contable por la baja del pasivo original y reconocimiento de uno nuevo por su valor razonable, dicho ingreso forma parte de la base imponible y puede compensarse con bases imponibles negativas de ejercicios anteriores sin la restricción mencionada.
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