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V1459-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

A patrimonial loss can be recognised for a inherited credit in insolvency proceedings

The consultant asks whether a patrimonial loss can be declared for money invested in Forum Philatelic that has been inherited. The DGT responds that a loss arises and is attributable to the relevant tax period when insolvency proceedings conclude without satisfying the credit.

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2023-05-26PublishedPublished 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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