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V1096-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Loss of capital from outstanding debt after mortgage enforcement requires judicially uncollectable status

The consultant asks whether a loss of capital can be declared in personal income tax for a debt not covered by the sale of an asset in a mortgage enforcement. The DGT responds that the remaining debt remains a credit right and only becomes a loss of capital when it is judicially uncollectable.

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2022-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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