Skip to content
V1231-25 ·4 July 2025 ·consulta-vinculante Medium impact
Tax

Payment of a subsidiary liability debt results in a capital loss

The consultant asks whether paying tax debts through liability transfer as a subsidiary liable party constitutes a capital loss. The DGT responds that a capital loss does arise at the time of payment, provided the liability transfer agreement is final.

In 6 key points

Lifecycle

2025-07-04PublishedPublished 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