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V1252-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

Loss can be recognised on IRPF for a non-collected credit from a bankrupt company

A taxpayer asks whether a loss on a inherited credit from a company undergoing bankruptcy can be declared in their personal income tax. The DGT confirms that the conclusion of the bankruptcy procedure allows the loss to be charged to the corresponding tax year.

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2023-05-11PublishedPublished 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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