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V0742-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Loss from unrecovered investment cannot be claimed via judicial complaint

The consultant asks whether a patrimonial loss can be declared after investing €3,500 in a company allegedly closed due to fraud. The DGT responds that the investment creates a credit right and that loss can only be recognised when the conditions of article 14.2 of the IRPF Law are met.

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2023-03-28PublishedPublished 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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