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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Insolvency Proceedings: DGT doctrinal evolution
evolution::concurso-de-acreedores
A loss can be claimed in personal income tax following judicial dissolution of a company
V1612-26
Loss in personal income tax upon judicial dissolution of a company in insolvency
V1602-26
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Resolución de 4 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Andújar, por la que se suspende la inscripción de una escritura de compraventa y subrogación de hipoteca por falta de ratificación de la subrogación de la hipoteca por parte de la entidad acreedora y la notificación de la transmisión de la venta de viviendas de protección oficial a la Consejería correspondiente
BOE-A-2026-12260
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
Loss on share acquisition can be recognised after company dissolution
V1216-26
The professional must invoice the sports club, not the members, as the legal recipient
V0779-26
A patrimonial loss can be recognised for the write-off of a credit in a creditors' insolvency proceeding
V0563-26
A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes
V0539-26
A loss can be recognised upon the dissolution of a society in bankruptcy
V0438-26
V0063-26
V2615-25
Loss of capital can be attributed to judicial dissolution
V2420-25
Loss not automatically recognised upon exclusion from quotation
V2123-25
Loss on share decline cannot be recognised without company dissolution and liquidation
V2125-25
V1232-25
Reimbursement of judicial costs in insolvency does not constitute capital gain
V1158-25
No IVA refund required if insolvency debt collection not due to specific legal reasons
V1118-25
Fees charged by third parties for loan management are subject to VAT
V0862-25
Loss not deductible unless one year passes in judicial enforcement procedure
V0772-25
Imputation of patrimonial losses from uncollected credits in insolvency proceedings
V0669-25
Deductible credit deterioration in linked entities upon liquidation phase opening
V0651-25
Credit rights must be included in the inheritance tax base
V0603-25
Sale of habitual home in insolvency may be exempt from IRPF if carried out via judicial mortgage enforcement
V0531-25
Loss on shareholding in a company undergoing bankruptcy proceedings requires dissolution and liquidation
V0496-25
Loss in capital from society dissolution in insolvency is charged in the period of judicial decision
V0308-25
45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss
V2441-24
Exemption from compensation limit for negative taxable bases in IS
V2392-24
Income from debt write-offs in insolvency agreements is taxed via a positive adjustment and subsequent integration based on financial expense records
V2351-24
Judicial dissolution of a company following insolvency proceedings results in a capital loss in the year of resolution
V2287-24
Capital gains from deed in lieu of foreclosure on primary residence may be exempt under certain conditions
V2221-24
IRPF: hereditary loss from Afinsa debt imputable to 2023 tax year
V1839-24
Losses can be recognised as patrimonial losses after creditor proceedings end
V1171-24
Losses from unpaid credits in a bankruptcy procedure are charged to the year when the procedure ends
V0987-24
Losses from uncollected credits in bankruptcy are attributable to the tax year in which the procedure ends
V0988-24
Capital loss resulting from an uncollected credit in insolvency proceedings may be imputed to box 0305 of the Personal Income Tax (IRPF)
V0915-24
Non-payment of a debtor does not automatically result in a patrimonial loss
V0535-24
Unpaid salary arrears must be attributed to the tax year in which they were due
V0426-24
Professional service income must be recognised when accrued, unless the cash basis is elected
V0292-24
VAT deduction on community fees: requirements for business members
V0271-24
Capital loss may be declared upon dissolution of a company with zero liquidation quota
V0035-24
Delisting of a company does not automatically trigger a capital loss for shareholders
V3074-23
No corrective invoice required to charge VAT following partial recovery of a debt in insolvency proceedings
V2795-23
Debt forgiveness between dependent companies does not generate expense or income if aligned with shareholder participation
V2431-23
Exclusion from listing does not automatically result in a capital loss
V2396-23
Possibility of issuing corrective invoices for secured debts if the security is cancelled and uncollectibility is proven
V2153-23
No automatic loss of capital on credit default unless IRPF law conditions met
V2119-23
A capital loss cannot be computed solely due to the delisting of a company's shares
V2102-23
Losses can be recognised on unsecured credits after insolvency procedure ends
V1968-23
Impairment of credit rights arising from the payment of guaranteed debts of an affiliated company in insolvency is deductible
V1771-23
Loss from an uncollectible credit is attributable to the creditor and not transferable
V1551-23
Loss can be recognised on balance sheet for a non-recovered credit after insolvency proceedings end
V1508-23
A patrimonial loss can be recognised for a inherited credit in insolvency proceedings
V1459-23
Losses on non-recovered investment credits can be recognised under specific conditions
V1461-23
Mortgage debt repayment via life insurance taxed as income from movable capital
V1437-23
Loss of capital can be recognised on IRPF for a non-collected debt after insolvency proceedings end
V1424-23
Dissolution and liquidation of a company required to recognise a capital loss on shares
V1411-23
Loss can be recognised on a non-collected credit after insolvency proceedings end
V1165-23
A loss can be recognised on a non-recovered credit after a creditors' proceeding ends
V1164-23
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