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V1275-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Failure to collect a credit does not automatically result in a patrimonial loss

The consultant asks whether patrimonial losses can be declared for money invested in companies in liquidation. The DGT responds that non-payment does not automatically constitute a loss, but specific legal conditions must be met for uncollected credits.

In 6 key points

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2022-06-06PublishedPublished 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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