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V1551-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Loss from an uncollectible credit is attributable to the creditor and not transferable

Hacienda states that a loss from an uncollectible credit belongs to the creditor and cannot be donated, as its existence for the creditor prevents the donor from recognising it.

In 6 key points

Lifecycle

2023-06-06PublishedPublished 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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