Skip to content
V0301-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Inability to immediately recognise a patrimonial loss from a vehicle sale due to fraud

The consultant asks whether a patrimonial loss can be declared after selling a vehicle and not receiving payment due to fraud. The DGT responds that non-payment creates a credit right, which can only be recognised as a loss if the conditions for overdue and uncollected credits are met.

In 6 key points

Lifecycle

2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact