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V1659-20 ·28 May 2020 ·consulta-vinculante Medium impact
Tax

Penal sentence for fraud does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be recognised for money paid for a property not returned after a fraud conviction. The DGT responds that the right to indemnification does not automatically generate a loss upon non-payment.

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2020-05-28PublishedPublished 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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