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A company has requested clarification on how to recognise income derived from a debt write-off approved in a creditors' agreement for Corporate Tax purposes. The DGT has ruled that such income must be recognised in line with the recording of the financial expenses related to that same debt.
Cuestión planteada Imputación en el Impuesto sobre Sociedades de los ingresos derivados de la quita.
El ingreso por quitas y esperas de la Ley Concursal se imputará en la base imponible del deudor conforme se registren gastos financieros derivados de la misma deuda, hasta el límite de dicho ingreso. Si el ingreso supera los gastos financieros pendientes de registrar, la imputación se hará proporcionalmente a los gastos financieros registrados en cada período respecto al total pendiente.
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