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V1251-20 ·5 May 2020 ·consulta-vinculante Medium impact
Tax

Possibility of recognising a patrimonial loss from non-recovered loans to a dissolved civil society

A partner inquired whether a patrimonial loss could be declared for loans made to a civil society that dissolved without repaying the amount. The DGT responds that a loss arises when the circumstances of default established by law are met.

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2020-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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