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V0487-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Non-payment of a credit does not automatically result in a patrimonial loss

The consultant asks whether a patrimonial loss can be declared for a credit against a company in liquidation. The tax authority responds that non-payment does not automatically constitute a loss, but rather requires compliance with the rules on overdue and uncollected credits.

In 6 key points

Lifecycle

2017-02-23PublishedPublished 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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