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V0318-17 ·7 February 2017 ·consulta-vinculante Medium impact
Tax

Loss of capital from an uncashed credit requires specific legal compliance

A taxpayer asks whether a loss can be declared for amounts paid to a promoter in insolvency proceedings. The DGT responds that non-payment does not automatically generate a loss, but compliance with Article 14.2.k) of the Personal Income Tax Law is required.

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2017-02-07PublishedPublished 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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