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V1392-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Loss of capital cannot be imputed for an uncollected credit without an enforcement procedure

A civil society asks whether it can apply the rule for imputing losses from uncollected credits after winning a contract termination claim. The DGT responds that this is not possible because the legal requirements of letter k) of article 14.2 of the IRPF Law are not met.

In 6 key points

Lifecycle

2015-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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