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V0641-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

A patrimonial loss can be recognised for a non-collected credit after insolvency proceedings end

The consultant asks whether the dissolution of a company in insolvency allows declaring a loss on an unrecovered investment. The DGT responds that the conclusion of insolvency proceedings without credit satisfaction permits recognising the patrimonial loss in the corresponding tax year.

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2023-03-17PublishedPublished 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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