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V2249-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Cannot recognise a patrimonial loss for unreturned deposits without meeting Art. 14.2 k) requirements

The consultant asks whether a €27,000 loss can be declared for deposits not returned by the seller. The DGT replies that the money given constitutes a credit right, not an immediate patrimonial loss.

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2023-07-27PublishedPublished 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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