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V0005-20 ·8 January 2020 ·consulta-vinculante Medium impact
Tax

Loss not computable for non-recovered loan without meeting LIRPF art. 14.2.k requirements

The consultant asks whether a loss can be declared on a non-recovered loan after one year of criminal proceedings for fraud. The DGT responds that non-payment does not automatically generate a loss and that the one-year period only applies if there is a judicial enforcement procedure for the credit.

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Lifecycle

2020-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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