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A non-profit entity has requested clarification on whether the amount of a debt settled through dation in payment can benefit from the reinvestment exemption. The Directorate General for Taxes (DGT) has ruled that it cannot, as the proceeds obtained are not being allocated to new investments in fixed assets.
Cuestión planteada Si a los efectos del art. 110.1.c) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y demás normativa concordante, el importe por el cual se realiza la dación en pago, esto es, la deuda que se salda con la dación, debe integrarse en la base imponible del Impuesto sobre Sociedades de la entidad consultante.
Para que la renta de una transmisión onerosa de bienes afectos esté exenta, el total del producto obtenido debe destinarse a nuevas inversiones en elementos del inmovilizado relacionados con el objeto de la entidad. En el caso de una dación en pago donde el producto se destina a la cancelación de deudas, no se cumple el requisito de reinversión y, por tanto, no procede la exención del artículo 110.1.c) de la LIS.
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