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V0323-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Loss of capital can be recognised for a non-paid credit after insolvency procedure ends

The consultant asks whether a loss of capital can be recognised for an investment in a company undergoing insolvency that has concluded liquidation without payment. The DGT responds that the conclusion of insolvency without credit settlement allows the loss to be recognised in the corresponding tax year.

In 6 key points

Lifecycle

2023-02-20PublishedPublished 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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