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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 96 results.
Procedimiento Concursal — evolución doctrinal DGT
evolution::procedimiento-concursal
Loss of capital due to society dissolution must be attributed to the judicial order approving dissolution
V5361-26
Loss of wealth due to fraud: when a credit right exists
V5346-26
Unidentified fraud causes immediate patrimonial loss; judicial process required if debtor identified
V1286-26
Loss on share acquisition can be recognised after company dissolution
V1216-26
Loss from crypto assets cannot be recognised unless judicially uncollectible
V1139-26
Inversion of the passive party applies to immovable transfers during insolvency process
V0846-26
Resolución de 24 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Algeciras n.º 2 a inscribir un decreto de adjudicación y un mandamiento de cancelación dictados en un procedimiento concursal.
BOE-A-2026-6064
Resolución de 27 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Aspe a inscribir el testimonio del decreto de adjudicación y el mandamiento de cancelación de cargas recaídos en procedimiento concursal, por el que se transmite la mitad indivisa de una vivienda unifamiliar y se ordena la cancelación de una hipoteca que lo grava.
BOE-A-2026-5797
A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes
V0539-26
No exemption for non-primary residence in payment deed
V0029-26
Non-payment of a credit does not automatically result in a patrimonial loss
V0027-26
Resolución de 22 de septiembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Madrid n.º 10, por la que se deniega la cancelación de unas hipotecas y otras cargas en el marco de un procedimiento concursal en fase de liquidación.
BOE-A-2026-295
Loss can be attributed to 50% to each spouse in community property regime
V2382-25
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Reimbursement of judicial costs in insolvency does not constitute capital gain
V1158-25
Loss of patrimony from inherited debt imputed if conditions in IRPF Art. 14.2(k) are met
V1103-25
No exemption from IRPF for selling home to pay society debt
V1105-25
Exemption in IRPF and IIVTNU for sale of habitual home in mortgage enforcement proceedings
V0393-25
Loss from Latvian crowdfunding platform insolvency not computable in 2023 IRPF
V2097-24
Losses from unpaid credits in a bankruptcy procedure are charged to the year when the procedure ends
V0987-24
The capital loss from a credit in insolvency proceedings may be imputed in the tax year in which the proceedings conclude
V0917-24
Capital loss resulting from an uncollected credit in insolvency proceedings may be imputed to box 0305 of the Personal Income Tax (IRPF)
V0915-24
Capital loss resulting from the conclusion of the insolvency proceedings of Afinsa may be deducted in the 2023 tax year
V0916-24
A capital loss may be computed for an unrecovered credit following the conclusion of insolvency proceedings
V0911-24
Loss of capital from uncollected loan in Afinsa insolvency can be charged to 2023 tax year
V0652-24
Failure to collect a credit does not automatically create a patrimonial loss
V0410-24
Losses from unpaid credits in insolvency may be treated as patrimonial losses under certain conditions
V0274-24
Loss on inherited credit can be recognised in the year concursal proceedings end
V0060-24
Loss of capital from uncollected credits attributable to the successor of the deceased
V0061-24
Loss of capital from uncollected credits can be charged to the year of insolvency conclusion
V0062-24
Losses on non-recovered credits in insolvency may be deductible if conditions in Article 14.2 LIRPF are met
V0051-24
Losses on uncollected credits can be claimed after insolvency procedure ends
V2741-23
Losses from non-collected credits are recognised upon concursal procedure completion or settlement agreement
V2599-23
Failure to repay a loan does not automatically generate a capital loss without meeting legal requirements
V2237-23
Litigation costs to resolve investment contracts cannot be added to acquisition value
V2250-23
Losses can be recognised for non-collected credits at the end of insolvency proceedings
V1977-23
Losses can be recognised on unsecured credits after insolvency procedure ends
V1968-23
Loss on inherited loan can be recognised in 2022 if insolvency procedure ends without payment
V1769-23
Loss of capital can be claimed on a non-recovered credit from a bankrupt company
V1682-23
Loss from an uncollectible credit is attributable to the creditor and not transferable
V1551-23
Pecuniary losses on ordinary and subordinated credits can be recognised after insolvency proceedings end
V1550-23
Losses on unpaid Forum Philatelic credits can be claimed in 2022 tax return
V1552-23
Loss from Forum Philatelic insolvency must be attributed to credit holder
V1600-23
Losses can be recognised as patrimonial losses on non-recovered credits after insolvency proceedings end
V1515-23
Loss can be recognised on balance sheet for a non-recovered credit after insolvency proceedings end
V1508-23
Loss of capital can be recognised for non-recovered loan in Forum Philately insolvency proceedings 2022
V1498-23
Losses on non-recovered investment credits can be recognised under specific conditions
V1461-23
A patrimonial loss can be recognised for a inherited credit in insolvency proceedings
V1459-23
Loss of capital can be recognised on IRPF for a non-collected debt after insolvency proceedings end
V1424-23
Loss can be recognised on a non-collected loan after insolvency conclusion
V1426-23
Loss of inherited loan from a bankrupt company can be deducted in 2022 tax return
V1422-23
Capital loss resulting from an uncollected loan is attributed to the holder of the legal ownership of the investment
V1423-23
Loss can be recognised as patrimonial if a credit remains unpaid after a bankruptcy procedure ends
V1377-23
Loss can be recognised as patrimonial if a loan is not recovered after a bankruptcy procedure
V1374-23
Loss can be recognised on IRPF for a non-collected credit from a bankrupt company
V1252-23
Loss can be recognised on a non-collected credit after insolvency proceedings end
V1165-23
Loss on a non-collected debt from a concluded insolvency proceeding can be recognised
V1161-23
A loss can be recognised on a non-recovered credit after a creditors' proceeding ends
V1164-23
Loss of capital can be recognised on a non-recovered loan after insolvency proceedings end
V1162-23
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