Skip to content
V2092-17 ·4 August 2017 ·consulta-vinculante Medium impact
Tax

Loss of capital from an uncollateralised credit claim requires conditions under LIRPF art. 14.2 k)

The consultant asks when a capital loss from a credit right uncollected after a debtor's insolvency can be recognised. The DGT responds that non-payment alone does not automatically generate the loss and that specific conditions under the legislation must be met for temporary recognition.

In 6 key points

Lifecycle

2017-08-04PublishedPublished 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