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V0915-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Capital loss resulting from an uncollected credit in insolvency proceedings may be imputed to box 0305 of the Personal Income Tax (IRPF)

The taxpayer asks whether they can declare a capital loss in their 2023 tax return because they only recovered 18.348% of their credit in insolvency proceedings. The DGT responds that, upon the conclusion of the insolvency proceedings through the liquidation of assets, the loss is imputable to the 2023 tax year and must be declared in box 0305.

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2024-04-25PublishedPublished 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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