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V1153-23 ·5 May 2023 ·consulta-vinculante Medium impact
Tax

A loss can be recognised in tax for a non-collected credit after insolvency proceedings end

An heir asks whether a loss from investment in a company that has ended its insolvency proceedings can be claimed in their personal income tax. The DGT confirms that such a loss can be recognised in the tax period when insolvency is declared.

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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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