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V0917-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

The capital loss from a credit in insolvency proceedings may be imputed in the tax year in which the proceedings conclude

The taxpayer asks when losses from credits of a company in insolvency proceedings must be declared. The DGT responds that the loss is imputable when any of the circumstances set forth in Article 14.2, letter k) of the Personal Income Tax Law (Ley del IRPF) occur, such as the conclusion of the insolvency proceedings without satisfaction of the credit.

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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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