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V0563-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

A patrimonial loss can be recognised for the write-off of a credit in a creditors' insolvency proceeding

The consultant asks whether a patrimonial loss can be recognised for a non-collected credit and for shares received from a company in insolvency. The DGT responds that the write-off of the credit constitutes a computable loss, and that a loss from shares requires the liquidation of the company.

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2026-03-10PublishedPublished 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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