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V1629-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Non-payment by a cooperative does not create immediate patrimonial loss

The consultant asks when it is possible to recognise non-recovered funds from a housing cooperative as a patrimonial loss. The DGT responds that non-payment creates a credit right, and only constitutes a loss when the credit is judicially uncollectable or when specific circumstances under article 14.2 of the LIRPF apply.

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Lifecycle

2024-07-05PublishedPublished 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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