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V1422-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Loss of inherited loan from a bankrupt company can be deducted in 2022 tax return

An heir asks whether a loss from a loan linked to the Forum Filatélico fraud can be deducted in their 2022 personal income tax return. The DGT responds that a patrimonial loss arises and is attributable to that tax year upon the conclusion of the company's bankruptcy proceedings.

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2023-05-25PublishedPublished 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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