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V0068-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Tax treatment of a liability write-off by judicial resolution depends on its accounting treatment

The consultant asks about the tax treatment under Corporate Income Tax for a judicial resolution declaring an outstanding credit with its former parent company uncollectible. The DGT states that the tax treatment will mirror the accounting treatment, as the LIS does not provide for adjustments in this case.

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2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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