Skip to content
V1960-22 ·15 September 2022 ·consulta-vinculante Medium impact
Tax

The difference between acquisition value and insolvency payments is negative mobile capital return

The consultant asks how to classify the loss arising from receiving payments below the initial investment in structured bonds due to an insolvency process. The DGT responds that this difference constitutes a negative mobile capital return.

In 6 key points

Lifecycle

2022-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact