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V0058-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

Losses from credit deterioration of Cuban state importers may be deductible if LIS insolvency conditions are met

A Spanish company asks whether losses from credit deterioration of Cuban state importers are deductible. The DGT states that deductibility depends on meeting the LIS insolvency conditions and that the legal nature of Cuban entities cannot be determined.

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2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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