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V0410-24 ·14 March 2024 ·consulta-vinculante Medium impact
FISCAL

Failure to collect a credit does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be recognised for money invested in a company under administration that has not recovered the amount. The DGT responds that failure to collect a credit does not automatically result in a loss, but specific legal circumstances under non-collected credits legislation must be met.

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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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