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V1170-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

A non-collected loan only creates a patrimonial loss in IRPF if judicially uncollectable

A taxpayer asks whether the inability to recover loans made to a company constitutes a patrimonial loss. The DGT responds that the credit is not automatically a loss and that uncollectability must be determined judicially.

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

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