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V0196-19 ·30 January 2019 ·consulta-vinculante Medium impact
Tax

Non-payment or pre-concursus does not automatically create a patrimonial loss

The consultant asks whether loans to a company in pre-concursus can be considered a patrimonial loss. The tax authority responds that non-payment does not automatically result in a loss, and that imputation must meet specific legal conditions for overdue and uncollected credits.

In 6 key points

Lifecycle

2019-01-30PublishedPublished 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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