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V1146-23 ·5 May 2023 ·consulta-vinculante Medium impact
FISCAL

A patrimonial loss can be recognised for a non-recovered credit after a bankruptcy procedure ends

The consultant asks whether a patrimonial loss can be recognised for a non-recovered investment in a company undergoing bankruptcy. The DGT responds that the conclusion of the bankruptcy procedure allows the loss to be charged to the corresponding tax period.

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2023-05-05PublishedPublished 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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