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V2423-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Loss attributable to credit holder at time of insolvency conclusion

The consultant asks whether a patrimonial loss resulting from the conclusion of Fórum Filatélico's insolvency can be attributed to them after receiving a credit donation from their mother. The DGT responds that the loss must be attributed to the holder of the credit title at the moment the loss occurred, i.e., when the insolvency conclusion judgment was issued.

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2023-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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