Skip to content
V1171-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Losses can be recognised as patrimonial losses after creditor proceedings end

A taxpayer asks whether ordinary and subordinated credits from an Afinsa investment can be treated as patrimonial losses. The DGT confirms that, upon the conclusion of a creditor proceedings by liquidation of assets, the conditions are met to recognise such losses in the corresponding tax period.

In 6 key points

Lifecycle

2024-05-23PublishedPublished 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