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V0747-17 ·23 March 2017 ·consulta-vinculante Medium impact
Tax

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

The DGT responds that non-payment of a promissory note by a company in bankruptcy proceedings does not automatically generate a patrimonial loss, but must comply with the regulations on overdue and uncollected credits.

In 6 key points

Lifecycle

2017-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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