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A company inquired whether it could apply the rule for the temporal recognition of income from debt forgiveness under Article 11.13 of the Corporate Income Tax Act. The Tax Agency responded that this criterion is only applicable when the debt forgiveness results from the application of the Insolvency Act.
Cuestión planteada Si se puede acoger a la regla de imputación temporal del ingreso generado por quitas recogido en el apartado 13 del artículo 11 de la Ley del Impuesto sobre Sociedades.
El artículo 11.13 de la LIS establece que los ingresos por quitas y esperas derivados de la Ley Concursal se imputarán a medida que se registren gastos financieros de la misma deuda. Dado que el acuerdo de quita con SAREB no se realizó en el marco de la Ley 22/2003, no es aplicable este criterio de imputación temporal.
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