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V1061-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

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

The question arises whether the inability to collect a subordinated credit during a bankruptcy procedure results in a patrimonial loss. The DGT responds that non-payment does not automatically lead to a loss, but rather that one of the temporary attribution conditions set out in the law must be met.

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2022-05-11PublishedPublished 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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