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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Inversion of the passive party applies to immovable transfers during insolvency process
V0846-26
No IVA refund required if insolvency debt collection not due to specific legal reasons
V1118-25
Loss of patrimony from inherited debt imputed if conditions in IRPF Art. 14.2(k) are met
V1103-25
IRPF: hereditary loss from Afinsa debt imputable to 2023 tax year
V1839-24
Capital loss resulting from the conclusion of the insolvency proceedings of Afinsa may be deducted in the 2023 tax year
V0916-24
The capital loss from a credit in insolvency proceedings may be imputed in the tax year in which the proceedings conclude
V0917-24
Loss attributable to credit holder at time of insolvency conclusion
V2423-23
Pecuniary losses on ordinary and subordinated credits can be recognised after insolvency proceedings end
V1550-23
Loss can be recognised on a non-collected loan after insolvency conclusion
V1426-23
Loss of capital can be recognised on a non-recovered loan after insolvency proceedings end
V1162-23
A patrimonial loss can be recognised for a non-recovered credit after a bankruptcy procedure ends
V1146-23
A loss can be recognised in tax for a non-collected credit after insolvency proceedings end
V1153-23
A patrimonial loss can be recognised for non-recovered credits after a bankruptcy procedure ends
V1113-23
A patrimonial loss can be recognised for a non-collected credit after insolvency proceedings end
V0641-23
Loss of capital can be recognised for a non-paid credit after insolvency procedure ends
V0323-23
Loss can be recognised on a non-recovered credit after insolvency conclusion
V0180-23
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