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V0051-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Losses on non-recovered credits in insolvency may be deductible if conditions in Article 14.2 LIRPF are met

The consultant asks whether losses on unrecovered investments in a failing entity can be claimed and how to justify them. The DGT responds that a loss is deductible when the insolvency procedure ends without the credit being satisfied, and that credit ownership must be proven with evidence admissible under law.

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2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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