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V0535-24 ·9 April 2024 ·consulta-vinculante Medium impact
FISCAL

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

The consultant asks whether a patrimonial loss can be declared for a loan that will not be recoverable due to the debtor company's insolvency proceedings. The DGT responds that non-payment does not automatically lead to a patrimonial loss, but specific legal conditions must be met for overdue and uncollected credits.

In 6 key points

Lifecycle

2024-04-09PublishedPublished 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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