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V2266-22 ·27 October 2022 ·consulta-vinculante Medium impact
Tax

The failure to collect a credit does not automatically generate a capital loss; specific requirements are required

The taxpayer asks whether they can declare a capital loss for the money invested in a company in insolvency proceedings. The Tax Agency responds that the lack of payment does not automatically generate the loss, but rather one of the circumstances for temporal imputation for overdue and uncollected credits must occur.

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2022-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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