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V2953-14 ·3 November 2014 ·consulta-vinculante Medium impact
Tax

Negative capital gains determined when total payments received are known

A taxpayer asks how to classify and when to recognise a loss from bond investments in a bankrupt entity. The DGT responds that capital gains are calculated as the difference between total payments received and acquisition value, and the loss is recognised upon completion of credit liquidation.

In 6 key points

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2014-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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