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V1376-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Non-payment by a debtor does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be recognised for a credit right deemed unenforceable after the execution of a property. The DGT responds that non-payment does not automatically result in a loss and that imputation only occurs when specific legal circumstances are met.

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2017-06-02PublishedPublished 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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