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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Deductibility of credit impairment losses requires prior accounting recognition and compliance with art. 13.1 LIS
V0078-26
Losses from credit deterioration of Cuban state importers may be deductible if LIS insolvency conditions are met
V0058-26
Conditions for the tax deductibility of credit loss provisions under the LIS
V2614-25
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Uncertainty regarding the application of the VAT taxable base reduction in the special procedure for micro-enterprises
V0080-25
Loss from Latvian crowdfunding platform insolvency not computable in 2023 IRPF
V2097-24
The difference between acquisition value and insolvency payments is negative mobile capital return
V1960-22
Impairment losses on receivables are deductible if the debtor enters insolvency proceedings
V0137-22
Salaries received via FOGASA must be declared through a supplementary tax return for the year they became due
V2283-21
Se pueden deducir pérdidas por facturas impagadas en IRPF si han pasado seis meses desde su vencimiento (bajo ciertos requisitos)
V1169-20
Se puede reducir la base imponible del IVA por insolvencia si el deudor tiene establecimiento permanente en España
V0027-20
Es deducible la pérdida por deterioro de créditos cuando el deudor entra en concurso de acreedores
V3331-19
Loss of capital from payments to promoter only computable when credit is judicially uncollectable
V3188-17
Loss of capital from an uncollateralised credit claim requires conditions under LIRPF art. 14.2 k)
V2092-17
Loss due to insolvency of securities treated as negative capital gain
V0727-17
Negative returns due to issuer insolvency
V0728-17
Loss from bond liquidation in insolvency proceedings is negative capital mobility return
V0175-17
Loss of capital from an undischarged reserve requires judicial uncollectability
V0764-16
Imputation of income for delays and waits required by financial expense records
V1625-15
Non-payment does not automatically constitute a patrimonial loss; credit remains until judicially uncollectable
V1169-15
A non-collected loan only creates a patrimonial loss in IRPF if judicially uncollectable
V1170-15
Negative capital gains determined when total payments received are known
V2953-14
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