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V0180-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Loss can be recognised on a non-recovered credit after insolvency conclusion

The consultant asks whether a capital loss can be recognised on funds invested in a dissolved insolvency company. Hacienda responds that the conclusion of insolvency allows the loss to be charged against the amount not recovered in the relevant tax period.

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2023-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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