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A company sought clarification on the tax implications of forgiving a tenant's debt in exchange for the transfer of a commercial premises. The DGT ruled that such debt forgiveness constitutes a non-deductible gratuity, and the difference between its market value and its tax value must be included in the taxable base.
Cuestión planteada Efectos fiscales para el arrendador en sede del Impuesto sobre Sociedades
La condonación de la deuda pendiente de un arrendatario se considera una donación o liberalidad, por lo que el gasto contable no es fiscalmente deducible. El elemento patrimonial transmitido debe valorarse por su valor de mercado según el artículo 17.4 de la LIS. La entidad transmitente debe integrar en su base imponible la diferencia entre dicho valor de mercado y su valor fiscal.
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