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A query was raised regarding whether accounting losses arising from the transfer of credit rights between entities within a tax group are deductible. The DGT ruled that such losses are included in the tax base as they are equivalent to a debt write-off, and that income from the merger of debts also forms part of the tax base.
Cuestión planteada 1. Si las pérdidas contables que se pongan de manifiesto en D como consecuencia de la transmisión a A y a B de los derechos de crédito ostentados frente a las mismas, por el importe de la diferencia entre el valor de las cantidades entregadas en concepto de préstamo y valor de mercado en el momento de la transmisión, tendrán la consideración de fiscalmente deducibles.
Las pérdidas contables por la transmisión de derechos de crédito se integran en la base imponible del Impuesto sobre Sociedades al equipararse con una quita. Asimismo, los ingresos contables por confusión de deudas se integran en la base imponible del período en que se produzca. En el régimen de consolidación fiscal, estas partidas se integran en la base imponible del grupo.
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