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MEDIUM
FISCAL

Loss cannot be recognised without meeting Article 14.2 k) requirements

V1218-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1218-25
Published
4 Jul 2025

Summary

The consultant asks whether a payment for a prefabricated house, not built due to the company's insolvency, can be deducted as a patrimonial loss. The DGT responds that the amount paid constitutes a credit right and can only be treated as a loss when the specific conditions for overdue and uncollected credits under the law are met.

In 6 key points

Lifecycle

2025-07-04PublishedPublished 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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