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V0675-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

The difference between initial investment and recognised credit is not a patrimonial loss

The consultant asks whether the difference between their initial investment of €8,311 and the recognised credit of €6,668.25 constitutes a patrimonial loss. The DGT responds that only the amount of the write-off applied to the recognised credit qualifies as a computable patrimonial loss under the special rule of temporal imputation.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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