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V2141-25 ·12 November 2025 ·consulta-vinculante Medium impact
Tax

Loss from debt cancellation treated as general income

The consultant asks whether a patrimonial loss from debt forgiveness and share renunciation can be declared. The DGT states that debt cancellation generates a patrimonial loss, but since it is not a transfer of assets, it is considered general income.

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2025-11-12PublishedPublished 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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