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MEDIUM
FISCAL

Payment of a subsidiary liability debt results in a capital loss

V1231-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1231-25
Published
4 Jul 2025

Summary

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.

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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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