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V1424-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Loss of capital can be recognised on IRPF for a non-collected debt after insolvency proceedings end

The taxpayer asks whether a capital loss can be deducted on their IRPF for a debt inherited from a company undergoing insolvency. The DGT responds that a loss is attributable when the circumstances in Article 14.2 of the IRPF Law are met, such as the conclusion of the insolvency procedure.

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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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