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V1812-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

Loss from Forum Philatelic investment attributable to crown holder

A taxpayer asks whether she and her husband can each claim 50% of a loss from an investment made in their son's name. The DGT responds that the loss is attributable to the creditor holder, although formal ownership may be overridden if it is proven that the real owner is the marital partnership.

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2023-06-21PublishedPublished 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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