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The query examines how to tax income from debt write-offs and deferrals following the modification of an insolvency agreement. The DGT rules that this income must be integrated into the taxable base as the corresponding financial expenses are recorded, subject to the limit of the income obtained.
Cuestión planteada - En el caso de que se apruebe la modificación del Convenio de Acreedores, ¿Cómo se debe imputar fiscalmente los ingresos derivados de las quitas y esperas de los créditos que se adhieran a las diferentes opciones, de conformidad con lo dispuesto en artículo 11.13 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades?
El ingreso contable por la extinción de parte de la deuda se integra en la base imponible mediante un ajuste positivo en el ejercicio de la aprobación judicial del convenio. Posteriormente, dicho ingreso 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, la imputación se realizará proporcionalmente a los gastos registrados en cada periodo respecto al total pendiente.
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