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V0987-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Losses from unpaid credits in a bankruptcy procedure are charged to the year when the procedure ends

The consultant asks whether losses from their Afinsa investment should be declared in 2023 or 2024. The DGT responds that, since the creditors' procedure ends without satisfying the credit, the loss is attributable to the 2023 exercise.

In 6 key points

Lifecycle

2024-05-10PublishedPublished 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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