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V1161-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

Loss on a non-collected debt from a concluded insolvency proceeding can be recognised

The taxpayer asks whether a loss on a inherited debt from a company that has concluded insolvency without collection can be recognised in their personal income tax. The DGT responds that the conclusion of the insolvency procedure allows the loss to be charged to the corresponding tax year.

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2023-05-08PublishedPublished 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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