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V2313-19 ·6 September 2019 ·consulta-vinculante Medium impact
Tax

Losses from bond undervaluation cannot be recognised without transfer or redemption

The taxpayer asks whether they can claim a loss for Personal Income Tax (IRPF) purposes because the current value of their bonds is very low. The Directorate General for Taxes (DGT) rules that this is not possible as no event of transfer, redemption, write-off, or exchange has occurred.

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2019-09-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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