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V1434-22 ·20 June 2022 ·consulta-vinculante Medium impact
Tax

Failure to pay a credit does not automatically constitute a patrimonial loss

The consultant asks whether a patrimonial loss can be declared in personal income tax for an unpaid debt of a company in liquidation. The DGT responds that failure to pay does not automatically result in a loss, but must comply with the rules on overdue and uncollected credits.

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2022-06-20PublishedPublished 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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