Skip to content
V1214-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Payment to a promoter does not constitute a patrimonial loss if a credit right remains

The consultant asks whether a patrimonial loss can be declared for money paid to a promoter after a housing contract is terminated. The DGT responds that no patrimonial loss exists as long as a credit right remains, and only arises when such a right is judicially uncollectable under the law.

In 6 key points

Lifecycle

2018-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact