Skip to content
V1007-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Non-payment of a credit does not automatically constitute a patrimonial loss

Consultants ask whether losses on unpaid credits from a bankrupt entity can be declared. The DGT responds that non-payment does not automatically result in a loss, but must be judicially uncollectable or meet legal conditions.

In 6 key points

Lifecycle

2016-03-14PublishedPublished 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