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V0669-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Imputation of patrimonial losses from uncollected credits in insolvency proceedings

A pensioner asks how to declare losses from Afinsa investment if no tax return is required. The DGT responds that the loss is attributable to tax year 2023 and that a loss exceeding 500 euros triggers the obligation to declare.

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2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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