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V2599-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Losses from non-collected credits are recognised upon concursal procedure completion or settlement agreement

The consultant asks whether non-recovered investments in Forum Philatelic should be treated as patrimonial losses. The DGT responds that in a concursal context, a loss arises when the procedure ends without credit satisfaction, and is attributable to the period when this occurs.

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Lifecycle

2023-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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