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The taxpayer inquired whether income from debt write-offs and deferrals within a creditors' agreement should be included in the accounting profit to calculate the 12% minimum instalment payment. The DGT ruled that such income must be ignored for this calculation, in accordance with the temporal imputation rules set out in Article 19.14 of the TRLIS.
Cuestión planteada Si los ingresos derivados de las quitas y esperas concursales deben tenerse en cuenta para el cálculo del resultado positivo de la cuenta de pérdidas y ganancias, con el objeto de realizar el pago fraccionado mínimo establecido en el artículo 2.Tercero de la Ley 16/2013.
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