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V0673-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Non-payment by a debtor does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be declared for money invested in a company undergoing liquidation that has not been recovered. The DGT responds that non-payment does not automatically result in a loss, but rather that one of the conditions for temporary imputation of overdue and uncollected credits must be met.

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Lifecycle

2019-03-26PublishedPublished 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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