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V0768-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether patrimonial losses for shares and bonds in companies in liquidation can be recognised. The DGT responds that non-payment does not automatically trigger a loss, and that specific rules apply to credits and shareholdings.

In 6 key points

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2017-03-27PublishedPublished 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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