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A company requested clarification on whether the new regime for the temporal recognition of income from debt forgiveness and deferrals (Art. 19.14 TRLIS) applies to a creditors' agreement approved in 2011. The DGT ruled that this regulation is only applicable to tax periods starting from 1 January 2014.
Cuestión planteada 1) Si la nueva regla de imputación fiscal en el artículo 19.14 del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, es aplicable solo a los efectos de la imputación fiscal del ingreso correspondiente a quitas y esperas consecuencia de convenios de acreedores aprobados judicialmente a partir de 1 de enero de 2014, o por el contrario si sería de aplicación para convenios de acreedores aprobados judicialmente con anterioridad a dicha fecha.
El artículo 19.14 del TRLIS, introducido por el Real Decreto-ley 4/2014, se aplica únicamente para periodos impositivos iniciados a partir del 1 de enero de 2014. Por tanto, para convenios concursales aprobados con anterioridad a esa fecha, el ingreso por la extinción de deuda debe integrarse en la base imponible del ejercicio en que se produzca la aprobación judicial del convenio.
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