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MEDIUM
FISCAL

Imputation of patrimonial losses from uncollected credits in insolvency proceedings

V0669-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0669-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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

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