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MEDIUM
FISCAL

Loss from debt cancellation treated as general income

V2141-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2141-25
Published
12 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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