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V2808-19 ·11 October 2019 ·consulta-vinculante Medium impact
Tax

Loss of capital cannot be recognised until credit amount is determined

The consultant asks whether a capital loss can be recognised after a judgment awarding compensation for fraud, where the amount will be determined during enforcement. The DGT responds that this is not possible because the credit is not yet a mature, collected credit due to lack of quantification.

In 6 key points

Lifecycle

2019-10-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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