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V0274-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Losses from unpaid credits in insolvency may be treated as patrimonial losses under certain conditions

Inquiries arise whether unpaid extraordinary payments after a company's insolvency can be treated as patrimonial losses. The DGT responds that non-payment alone does not constitute a loss; specific provisions on overdue and uncollected credits must be met.

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2024-02-29PublishedPublished 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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