A negative return cannot be computed for blocked or uncollected Russian bonds

A taxpayer asks whether they can declare a negative return on movable capital due to Russian bonds that cannot be transferred or collected due to sanctions. The DGT responds that the impossibility of transferring the bonds does not generate a negative return and that the lack of collection may be due to the fact that amortization or the exigibility of payment has not occurred.

Amortisation and financial asset eligibility