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V1374-23 ·22 May 2023 ·consulta-vinculante Medium impact
FISCAL

Loss can be recognised as patrimonial if a loan is not recovered after a bankruptcy procedure

An heir asks whether a loss can be declared for a loan not recovered after the bankruptcy of Forum Philatelic. The DGT responds that the loss is attributable to the year in which the insolvency procedure ends without satisfying the debt.

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2023-05-22PublishedPublished 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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