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V0061-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Loss of capital from uncollected credits attributable to the successor of the deceased

The DGT responds that loss of capital from investments in a bankrupt company is attributable to the successor of the credit holder and must be included in the general tax base.

In 6 key points

How it affects those involved

The loss is attributed to the successor of the credit holder and must be included in the general tax base.

Lifecycle

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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