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V2418-17 ·27 September 2017 ·consulta-vinculante Medium impact
Tax

Payment of debt through derivative liability constitutes a capital loss for Personal Income Tax purposes

A taxpayer asks whether paying a tax debt after being declared subsidiarily liable constitutes a capital loss and when it should be declared. The Directorate General for Taxes (DGT) responds that the payment does generate such a loss and must be reported in the period in which it is made.

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2017-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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