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V0993-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Loss of capital cannot be recognised without legal requirements

A taxpayer asks whether the non-payment of a debt claimed judicially after repatriating inheritance funds constitutes a capital loss. The DGT responds that non-payment alone does not automatically generate a loss, as a credit right exists.

In 6 key points

Lifecycle

2020-04-22PublishedPublished 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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