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V0060-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Loss on inherited credit can be recognised in the year concursal proceedings end

An heir asks whether a loss from an inherited investment in a company undergoing insolvency can be declared. The DGT responds that the loss is attributable to the year the insolvency procedure ends, without satisfying the debt.

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2024-02-15PublishedPublished 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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