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V2441-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss

A taxpayer who invested in Bosques Naturales SA between 2005 and 2006 states the company entered concursal proceedings in 2018, with the agreement (45% reduction and conversion of the remainder into shares) becoming final in April 2024. The DGT confirms that the 45% reduction of the credit recognised by the insolvency administration constitutes a patrimonial loss attributable to the 2024 tax year under article 14.2.k.2 of the IRPF Law. As it does not arise from the transfer of patrimonial elements, the loss is included in the general tax base.

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2024-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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