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A company has enquired whether income arising from a modifying novation of debt can be classified as debt forgiveness to avoid the limitation on offsetting negative tax bases. The DGT has ruled that any reduction in debt is economically a debt forgiveness and, therefore, is excluded from said limitation.
Cuestión planteada 1º) Si puede calificarse el Ingreso de la novación modificativa como una quita a efectos de la limitación a la compensación de Bases imponibles Negativas regulada en el artículo 2.Segundo.Dos de la Ley 16/2013.
Cualquier reducción, aunque sea parcial, de la deuda constituye una quita desde un punto de vista económico. Las novaciones modificativas que impliquen una minoración de la deuda deben entenderse como ingresos derivados de una quita. Por ello, quedan excluidas del importe de la limitación en la compensación de bases imponibles negativas. No obstante, los ingresos por quita no pueden minorar los gastos financieros netos pendientes de deducir, salvo la parte que se corresponda con gastos financieros no deducibles en el pasado.
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