Section 2 of the second amendment to Finance Bill2010 allows a spreading of the tax benefit recognized on the repurchase by the debtor of a debt-related to a debt in the medium and long term from a lending institution for a price lower than its nominal amount. Option on the company and under certain conditions, benefit may, to the portion of profit exceeding that related to the discounting of the debt be divided by fractions galls on the 5 years following the repurchase of debt, each of these fractions being increased at a rate of one and half times the value of delay..

The scheme, expected to 1d of Article 39 quaterdecies the tax code and commented in a statement dated 12 February 2010 (BOI 4 A-2-10 ) applies to redemptions of debt incurred between April 23,2010 and December 31, 2010. The taxpayers involved spreading device is available to taxpayers subject to corporation tax or income tax when they are of a real regime of taxation (real normal or simplified).

However, it excludes firms taxed at a flat rate system (fixed agricultural system of micro-enterprises, hoc declarative system), the result is a flat rate established deemed to be taken into account, excluding capital gains, all the profits they make. Are also excluded, credit institutions and, subject to the clarifications below, companies related to their creditor within the meaning of 12 section 39. This provision applies to redemption by the debtor of a claim related to a debt in the medium and long term from a lending institution.


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