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V1726-16 ·20 April 2016 ·consulta-vinculante Medium impact
Tax

Heirs must declare the real value of credits recognised in insolvency proceedings

A query was raised regarding how to value consumer credits recognised in companies undergoing insolvency proceedings following the death of the holder. The DGT ruled that the real value of such rights must be declared in the tax settlement.

In 6 key points

Lifecycle

2016-04-20PublishedPublished 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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