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V2741-23 ·9 October 2023 ·consulta-vinculante Medium impact
Tax

Losses on uncollected credits can be claimed after insolvency procedure ends

The taxpayer asks whether losses from an unrecovered investment in Forum Philatelic can be claimed using bank statements. The tax authority states that a loss is attributable when the insolvency procedure ends without the credit being satisfied, and that ownership must be proven with admissible legal evidence.

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2023-10-09PublishedPublished 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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