Skip to content
V0814-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Asset loss due to eviction requires the credit right against the seller to be judicially uncollectible

A taxpayer asks whether they can record an asset loss after losing a plot of land in court due to eviction. The DGT responds that the amount paid creates a credit right against the seller rather than an automatic loss.

In 6 key points

Lifecycle

2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact