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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 33 results.
Loss of patrimony from inherited debt imputed if conditions in IRPF Art. 14.2(k) are met
V1103-25
Imputation of patrimonial losses from uncollected credits in insolvency proceedings
V0669-25
Losses can be recognised as patrimonial losses after creditor proceedings end
V1171-24
Losses from uncollected credits in bankruptcy are attributable to the tax year in which the procedure ends
V0988-24
Losses from unpaid credits in a bankruptcy procedure are charged to the year when the procedure ends
V0987-24
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 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
Loss attributable to credit holder at time of insolvency conclusion
V2423-23
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 from Forum Philatelic investment attributable to crown holder
V1812-23
Losses on unpaid Forum Philatelic credits can be claimed in 2022 tax return
V1552-23
Losses can be recognised as patrimonial losses on non-recovered credits after insolvency proceedings end
V1515-23
Losses on non-recovered investment credits can be recognised under specific conditions
V1461-23
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 on uncollected credits after insolvency procedure completion
V1099-23
A patrimonial loss can be recognised for non-recovered credits after a bankruptcy procedure ends
V1113-23
Losses from uncollected credits in a suspended inheritance are attributed to heirs under IRPF Article 14.2.k
V0493-23
Losses from non-collected overdue credits not automatic
V0050-23
Failure to collect a credit does not automatically result in a patrimonial loss
V2564-22
V1275-22
Possibility of recognising a patrimonial loss from non-recovered loans to a dissolved civil society
V1251-20
Non-payment of a credit does not automatically create a patrimonial loss
V3338-19
Imputación de pérdida patrimonial por créditos no cobrados tras un año de ejecución judicial
V0246-18
La pérdida patrimonial por créditos no cobrados requiere que sean judicialmente incobrables o que concluya el concurso sin satisfacción del crédito
V0308-17
Non-payment of a credit does not automatically constitute a patrimonial loss
V1007-16
Loss of capital cannot be imputed for an uncollected credit without an enforcement procedure
V1392-15
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