Skip to content
V0302-15 ·27 January 2015 ·consulta-vinculante Medium impact
Tax

The existence of a credit right does not automatically constitute a patrimonial loss

A taxpayer asks whether the inability to collect a bill of exchange acquired from a company in bankruptcy constitutes a patrimonial loss. The DGT responds that a credit right does not automatically result in a loss, which only arises when the credit is judicially uncollectible or under specific provisions of the law.

In 6 key points

Lifecycle

2015-01-27PublishedPublished 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