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V1552-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Losses on unpaid Forum Philatelic credits can be claimed in 2022 tax return

The taxpayer asks whether losses on two credits (ordinary and subordinated) from an investment in Forum Philatelic can be declared. The DGT responds that losses arise when the insolvency procedure ends without the credit being satisfied, and are attributable to the 2022 tax year.

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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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