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A company has queried whether the regularisation of prescribed fictitious liabilities against equity is considered taxable income. The DGT has ruled that the cancellation of a non-existent debt constitutes an increase in net equity and, therefore, is classified as income.
Cuestión planteada Si dichas regularizaciones tendrían la consideración de ingresos a efectos fiscales.
La cancelación de una deuda inexistente constituye un ingreso a efectos fiscales al representar un incremento del patrimonio neto. Según el artículo 121 de la LIS, se presume la existencia de rentas no declaradas y el importe se imputará al periodo impositivo más antiguo de entre los no prescritos. No obstante, si el contribuyente prueba que la renta procede de un ejercicio ya prescrito, se imputará a dicho ejercicio.
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