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V0772-25 ·5 May 2025 ·consulta-vinculante Low impact
Tax

Loss not deductible unless one year passes in judicial enforcement procedure

A taxpayer asks when a trading fraud loss can be considered a deductible patrimonial loss. The DGT states that a credit loss is only deductible if the credit is judicially uncollectable or if one year has passed since the start of a judicial enforcement procedure.

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2025-05-05PublishedPublished 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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