Skip to content
V0552-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Negative income from the dissolution of a linked entity is deductible

A company asks whether it can deduct losses from credit deterioration against linked entities and losses arising from the dissolution and liquidation of such entities. The DGT responds that credit deterioration against linked entities is not deductible except in insolvency, but negative income from the dissolution of the entity is deductible.

In 6 key points

Lifecycle

2026-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact