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V0078-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Deductibility of credit impairment losses requires prior accounting recognition and compliance with art. 13.1 LIS

The consultant asks whether tax deduction is possible for a credit impairment from a liquidation entity that was not accounted for. The DGT responds that for a deduction to be allowed, the impairment must have been accounted for and meet the insolvency conditions set out in the law.

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2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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