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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 37 results.
Loss of capital from fraud cannot be recognised if a credit right exists against an identified party
V5365-26
Loss of wealth due to fraud: when a credit right exists
V5346-26
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Loss from crypto assets cannot be recognised unless judicially uncollectible
V1139-26
Payment of third party debts not part of property acquisition value in IRPF
V0467-26
Loss can be recognised if perpetrator not identified
V0459-26
V0027-26
Cannot claim patrimonial loss from fraudulent crowdfunding investment
V1187-25
Loss not deductible if credit not judicially uncollectable
V1134-25
Non-payment by a cooperative does not create immediate patrimonial loss
V1629-24
Couple debts in separate property regime not losses unless judicially uncollectable
V0408-24
Payment as a guarantor does not automatically constitute a patrimonial loss
V2103-23
Loss of capital from outstanding debt after mortgage enforcement requires judicially uncollectable status
V1096-22
Payment as a guarantor creates a credit right, not automatic loss of capital
V3032-21
Payment of a guarantee is not automatically a patrimonial loss in income tax
V1934-21
Payment of a guarantee does not automatically constitute a patrimonial loss for the guarantor
V0196-21
Non-payment of a loan does not automatically create a patrimonial loss in income tax
V2402-20
A patrimonial loss can be recognised when a creditors' bankruptcy ends due to insufficient active assets
V2196-20
La pérdida patrimonial por cantidades entregadas requiere la existencia de un crédito judicialmente incobrable
V2994-18
Los beneficios de un contrato de cuentas en participación se califican como rendimientos del capital mobiliario
V2311-18
Loss of capital from amounts paid requires credit to be judicially unenforceable
V2089-18
Loss computation from payments to a promoter requires a credit right and judicially unenforceable status
V1952-18
Payment to a promoter does not constitute a patrimonial loss if a credit right remains
V1214-18
Loss of capital from payments to promoter only computable when credit is judicially uncollectable
V3188-17
La pérdida patrimonial por créditos no cobrados requiere que sean judicialmente incobrables o que concluya el concurso sin satisfacción del crédito
V0308-17
Non-payment of a credit does not automatically constitute a patrimonial loss
V1007-16
Loss of capital from an undischarged reserve requires judicial uncollectability
V0764-16
Gains on deferred sales imputed based on collectibility, not actual receipt
V0199-16
Failure to recover a credit in insolvency does not automatically constitute a patrimonial loss
V2656-15
A non-recovered credit does not automatically constitute a patrimonial loss until it is judicially uncollectible
V2603-15
A credit against a company in bankruptcy is not automatically a taxable loss
V2321-15
A loan against a company in liquidation is not automatically a patrimonial loss
V2216-15
Requirements for recognising a capital loss on an uncollected credit
V1979-15
A non-collected loan only creates a patrimonial loss in IRPF if judicially uncollectable
V1170-15
Non-payment does not automatically constitute a patrimonial loss; credit remains until judicially uncollectable
V1169-15
The existence of a credit right does not automatically constitute a patrimonial loss
V0302-15
Payment of a guarantee does not automatically constitute a patrimonial loss
V0264-15
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