Skip to content
V1165-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

Loss can be recognised on a non-collected credit after insolvency proceedings end

A taxpayer asks whether a loss on an investment in a company undergoing insolvency can be declared. The DGT responds that the conclusion of insolvency proceedings allows the loss to be charged to the corresponding tax period.

In 6 key points

Lifecycle

2023-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact