Skip to content
V0892-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Crowdlending losses require specific circumstances for temporal imputation

The taxpayer asks when losses from investments in crowdlending, whisky, and investment funds must be imputed. The DGT rules that crowdlending losses can only be imputed if they meet the criteria for overdue and uncollected credits under Article 14.2.k) of the LIRPF, whereas other investments are imputed when the change in assets occurs.

In 6 key points

Lifecycle

2020-04-16PublishedPublished 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