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V1164-23 ·8 May 2023 ·consulta-vinculante Medium impact
FISCAL

A loss can be recognised on a non-recovered credit after a creditors' proceeding ends

The consultant asks whether a loss can be recognised on an investment in a company undergoing insolvency. The DGT responds that the conclusion of a creditors' proceeding 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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