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V1298-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

Loss from unissued shares treated as an uncollected debt requiring compliance with art. 14.2 k)

A taxpayer asks whether a €39,000 investment loss from a fraud can be deducted as a capital loss. The DGT responds that money paid creates a credit right, and the loss can only be recognised if the conditions for uncollected overdue credits under the law are met.

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2024-06-04PublishedPublished 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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