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A company inquired whether it could tax all income derived from a debt forgiveness in the 2014 financial year to align with its accounting records. The DGT ruled that income recognition must follow statutory rules and is not an optional system.
Cuestión planteada ¿Puede la empresa no aplicar el artículo 19 apartado 14 del TRLIS, e imputar fiscalmente la totalidad del ingreso en el ejercicio 2014, teniendo en cuenta que no se produce ningún perjuicio económico para la Administración? De este modo el criterio fiscal y contable serían idénticos y no habría que realizar por este motivo ajustes extracontables en los próximos años, reduciendo considerablemente la carga administrativa de la sociedad.
El ingreso por quitas y esperas derivado de la Ley Concursal debe imputarse en la base imponible a medida que se registren gastos financieros de la misma deuda. Si el ingreso supera los gastos pendientes, la imputación se realizará proporcionalmente a los gastos registrados en cada período. El resultado contable debe corregirse mediante esta norma, ya que no es un sistema opcional de integración en la base imponible.
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