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The taxpayer inquired about the taxation of income arising from the judicial approval of debt write-offs and deferrals within an insolvency agreement. The Directorate General of Taxes (DGT) ruled that such income must be recognised for tax purposes as the corresponding financial expenses for that same debt are recorded.
Cuestión planteada 1. Si se integra en el Impuesto sobre Sociedades el ingreso de la consultante como consecuencia de la aprobación judicial de la quita y el ingreso de la consultante como consecuencia de la aprobación judicial de la espera, según el criterio del artículo 19.14 del texto refundido de la Ley del Impuesto sobre Sociedades (artículo 11.13 de la Ley del Impuesto sobre Sociedades).
El ingreso por quitas y esperas se imputará en la base imponible a medida que proceda registrar gastos financieros derivados de la misma deuda y hasta el límite de dicho ingreso. Si el ingreso supera los gastos financieros pendientes de registrar, la imputación se realizará proporcionalmente a los gastos financieros registrados en cada período respecto al total pendiente. Este criterio se aplica a convenios concursales aprobados en períodos impositivos que concluyan a partir del 9 de marzo de 2014.
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