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V1426-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Loss can be recognised on a non-collected loan after insolvency conclusion

A taxpayer asks whether a loss from an inherited philatelic investment, not recovered, can be claimed in their income tax. The DGT states that the loss is attributable to the tax period when the legal conditions for non-collected overdue credits are met, such as the conclusion of insolvency 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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