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V0083-23 ·23 January 2023 ·consulta-vinculante Medium impact
Tax

Payment of tax debts under subsidiary liability constitutes a capital loss for Personal Income Tax (IRPF)

A query was raised regarding whether paying tax debts as a subsidiary liable party of an entity constitutes a capital loss. The Directorate General for Taxes (DGT) has ruled that it does, and it must be recognised in the tax period in which the payment is made.

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2023-01-23PublishedPublished 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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