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V0175-17 ·25 January 2017 ·consulta-vinculante Medium impact
Tax

Loss from bond liquidation in insolvency proceedings is negative capital mobility return

A taxpayer asks how to classify the negative difference between the initial bond investment and the amount received after the issuer's insolvency liquidation agreement. The DGT responds that this difference constitutes a negative return on capital mobility.

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2017-01-25PublishedPublished 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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