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V2097-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Loss from Latvian crowdfunding platform insolvency not computable in 2023 IRPF

An investor who lost funds in a declared insolvent Latvian crowdfunding platform asks whether a capital loss can be claimed in their 2023 IRPF. The DGT concludes that, based on the provided information, no circumstances under Article 14.2.k) of the IRPF law apply to allow the loss to be imputed, as the investor's claim is not in a situation that would justify it.

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2024-09-26PublishedPublished 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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