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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 44 results.
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
Loss can be attributed to 50% to each spouse in community property regime
V2382-25
Imputation of patrimonial losses from uncollected credits in insolvency proceedings
V0669-25
Online financial fraud: IRPF loss only imputable if article 14.2.k) LIRPF conditions met
V2493-24
45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss
V2441-24
Loss from unissued shares treated as an uncollected debt requiring compliance with art. 14.2 k)
V1298-24
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
A capital loss may be computed for an unrecovered credit following the conclusion of insolvency proceedings
V0911-24
Capital loss resulting from an uncollected credit in insolvency proceedings may be imputed to box 0305 of the Personal Income Tax (IRPF)
V0915-24
Loss of capital from uncollected loan in Afinsa insolvency can be charged to 2023 tax year
V0652-24
Loss of capital can be claimed on a non-recovered credit from a bankrupt company
V1682-23
Loss from Forum Philatelic insolvency must be attributed to credit holder
V1600-23
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
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 on a non-collected loan after insolvency conclusion
V1426-23
Loss of capital can be recognised on IRPF for a non-collected debt after insolvency proceedings end
V1424-23
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
A loss can be recognised on a non-recovered credit after a creditors' proceeding ends
V1164-23
Loss on a non-collected debt from a concluded insolvency proceeding can be recognised
V1161-23
Loss of capital can be recognised on a non-recovered loan after insolvency proceedings end
V1162-23
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 a non-recovered credit after a bankruptcy procedure ends
V1146-23
Loss cannot be recognised for a non-collected credit without meeting Art. 14.2.k) LIRPF conditions
V0715-23
A patrimonial loss can be recognised for a non-collected credit after insolvency proceedings end
V0641-23
Loss of patrimony can be charged against a non-collected credit at the end of the insolvency procedure
V0525-23
Loss of capital can be recognised for a non-paid credit after insolvency procedure ends
V0323-23
Loss can be recognised on a non-collected credit after a bankruptcy procedure ends
V0236-23
Loss can be recognised on a non-recovered credit after insolvency conclusion
V0180-23
Loss of capital can be recognised after a bankruptcy procedure ends
V0187-23
Loss of capital can be claimed for an unpaid loan after one year of judicial enforcement
V0775-22
Loss of capital cannot be recognised without legal requirements
V0489-22
Loss cannot be claimed solely due to non-payment of a debt
V3054-20
Loss not computable for non-recovered loan without meeting LIRPF art. 14.2.k requirements
V0005-20
Loss of capital from an uncollateralised credit claim requires conditions under LIRPF art. 14.2 k)
V2092-17
Loss of capital from an uncashed credit requires specific legal compliance
V0318-17
Loss of capital cannot be recognised for a overdue credit without meeting legal requirements
V0159-16
Requirements for recognising a capital loss on an uncollected credit
V1979-15
Loss of capital cannot be imputed for an uncollected credit without an enforcement procedure
V1392-15
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