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V1461-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

Losses on non-recovered investment credits can be recognised under specific conditions

The consultant asks whether losses on non-recovered investment credits in Forum Philatelic can be declared. The DGT responds that a patrimonial loss arises when a creditors' procedure ends without satisfying the credit, and this loss is attributable to the corresponding tax period.

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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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