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V1099-23 ·4 May 2023 ·consulta-vinculante Medium impact
FISCAL

Loss on uncollected credits after insolvency procedure completion

The taxpayer asks whether a patrimonial loss can be declared in the personal income tax for inherited credits that remain unpaid due to the debtor company's insolvency. The DGT responds that the loss is attributable to the period when the insolvency procedure ends without the credit being satisfied.

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Lifecycle

2023-05-04PublishedPublished 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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