Skip to content
V0916-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Capital loss resulting from the conclusion of the insolvency proceedings of Afinsa may be deducted in the 2023 tax year

The taxpayer asks whether the situation of Afinsa Bienes Tangibles S.A. following its insolvency proceedings can be applied as a capital loss. The Tax Agency responds that, upon the conclusion of the insolvency proceedings through the liquidation of assets without satisfaction of the credit, a capital loss occurs attributable to the 2023 tax year.

In 6 key points

Lifecycle

2024-04-25PublishedPublished 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