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V1508-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Loss can be recognised on balance sheet for a non-recovered credit after insolvency proceedings end

An heir asks whether a loss from a Forum Philatelic investment can be claimed in their personal income tax for a credit after the dissolved insolvency company. The DGT responds that the conclusion of insolvency proceedings allows the loss to be attributed to the relevant tax year.

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Lifecycle

2023-06-02PublishedPublished 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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