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V1169-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Non-payment does not automatically constitute a patrimonial loss; credit remains until judicially uncollectable

The consultant asks whether a loss can be recognised due to non-payment of the price for the sale of shares. The DGT responds that non-payment does not automatically result in a loss, as the right of credit persists until it is judicially uncollectable.

In 6 key points

Lifecycle

2015-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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