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MEDIUM
FISCAL

Loss from sale of a vessel is deductible only if not due to normal use or consumption

V1323-26

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1323-26
Published
28 May 2026

Summary

The DGT confirms that a patrimonial loss from the sale of an inherited vessel is only deductible if the negative difference does not arise from depreciation due to normal use or consumption.

In 6 key points

Lifecycle

2026-05-28PublishedPublished 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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