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V1769-23 ·20 June 2023 ·consulta-vinculante Medium impact
Tax

Loss on inherited loan can be recognised in 2022 if insolvency procedure ends without payment

An heir asks whether a loss on a loan from their father's investment in a bankrupt company can be claimed. The DGT confirms the loss is attributable to 2022, as the insolvency procedure ends without full repayment.

In 6 key points

How it affects those involved

Herederos pueden reconocer una pérdida patrimonial en el ejercicio 2022 si el procedimiento concursal termina sin pago del crédito.

Lifecycle

2023-06-20PublishedPublished 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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