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V0408-24 ·14 March 2024 ·consulta-vinculante Medium impact
FISCAL

Couple debts in separate property regime not losses unless judicially uncollectable

The consultant asks whether couple debts under a separate property regime can be treated as patrimonial losses. The DGT responds that debt alone does not create a loss since a credit right exists, and losses can only be recognised when the credit is judicially uncollectable under the law.

In 6 key points

How it affects those involved

Debts between spouses in a separate property regime do not constitute patrimonial losses unless the credit is declared judicially uncollectable.

Lifecycle

2024-03-14PublishedPublished 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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