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V0137-22 ·27 January 2022 ·consulta-vinculante Medium impact
Tax

Impairment losses on receivables are deductible if the debtor enters insolvency proceedings

A taxpayer under the direct estimation regime asks whether an unpaid invoice from a client in insolvency proceedings can be deducted as an expense. The DGT rules that the Corporate Tax regulations may be applied to deduct such a loss.

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2022-01-27PublishedPublished 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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