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V1098-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

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

A partner asks whether a patrimonial loss can be declared for a debt of a dissolved society that cannot be recovered. The DGT responds that non-payment does not automatically lead to a loss and outlines the legal circumstances under which such a loss can be attributed.

In 6 key points

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2022-05-19PublishedPublished 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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