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V0050-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

Losses from non-collected overdue credits not automatic

The consultant asks whether investments in bankrupt companies that have not been recovered can be recognised as patrimonial losses. The tax authority responds that non-payment alone does not generate a loss; instead, specific conditions for temporary charge imputation on overdue and uncollected credits must be met.

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2023-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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