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V0715-23 ·24 March 2023 ·consulta-vinculante Medium impact
Tax

Loss cannot be recognised for a non-collected credit without meeting Art. 14.2.k) LIRPF conditions

The consultant asks whether a loss can be recognised for an investment in a company in liquidation without awaiting judicial decision. The DGT responds that non-payment does not automatically generate a loss and that recognition is only possible when specific legal conditions for overdue and uncollected credits are met.

In 6 key points

Lifecycle

2023-03-24PublishedPublished 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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