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V0365-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Loss can be recognised as patrimonial when funds not recovered after insolvency procedure

The consultant asks whether funds invested in a company undergoing insolvency and not recovered after its dissolution can be treated as a loss. The DGT responds that, upon the conclusion of the insolvency procedure without satisfying the debt, a patrimonial loss arises attributable to the exercise of the conclusion.

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2023-02-21PublishedPublished 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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