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V1162-23 ·8 May 2023 ·consulta-vinculante Medium impact
FISCAL

Loss of capital can be recognised on a non-recovered loan after insolvency proceedings end

The consultant asks whether a capital loss can be recognised on an investment in a company undergoing insolvency. The DGT responds that the conclusion of insolvency proceedings allows the loss to be attributed to the relevant tax period.

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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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