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V0539-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes

A taxpayer asks whether a patrimonial loss can be claimed for a loan not recovered from a company undergoing creditors' proceedings. The DGT responds that the conclusion of a creditors' proceeding without credit satisfaction allows the loss to be recognised in the corresponding tax period.

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2026-03-06PublishedPublished 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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