Skip to content
V0775-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

Loss of capital can be claimed for an unpaid loan after one year of judicial enforcement

The taxpayer asks whether the 700 euros not recovered from a loan after a judicial enforcement process can be treated as a capital loss. The DGT confirms this is possible if one year has passed since the start of the judicial enforcement process and the debt remains unpaid.

In 6 key points

How it affects those involved

Taxpayers may claim a capital loss for unrecovered loans after one year of judicial enforcement, provided the debt remains unpaid.

Lifecycle

2022-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact