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V0556-16 ·10 February 2016 ·consulta-vinculante Medium impact
Tax

Failure to collect a loan does not automatically constitute a patrimonial loss in IRPF

A creditor of a company in liquidation asks whether the uncollected portion of a loan can be considered a patrimonial loss. The DGT responds that non-payment does not automatically result in a loss, but must comply with the rules on overdue and uncollected credits.

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2016-02-10PublishedPublished 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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