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V1226-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Loss can be recognised when concursal agreement becomes effective

The consultant asks whether a patrimonial loss can be recognised for a 95% reduction agreed in a concursate company's agreement. The DGT responds that the loss can be charged when the agreement for the reduction acquires effectiveness through a judicial ruling.

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2022-05-31PublishedPublished 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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