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V1550-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Pecuniary losses on ordinary and subordinated credits can be recognised after insolvency proceedings end

The consultant asks whether losses on all credits (ordinary and subordinated) can be claimed following Forum Philatelic's bankruptcy. The DGT replies that losses are attributable to the period when the insolvency procedure ends without the credit being satisfied.

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2023-06-06PublishedPublished 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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