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V1095-18 ·26 April 2018 ·consulta-vinculante Medium impact
Tax

Non-payment by a debtor does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be declared for credits of two companies in bankruptcy proceedings. The tax authority responds that non-payment does not automatically result in a loss, but rather requires compliance with the criteria of uncollectability or specific rules of temporary imputation.

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2018-04-26PublishedPublished 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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