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V1771-23 ·20 June 2023 ·consulta-vinculante Medium impact
Tax

Impairment of credit rights arising from the payment of guaranteed debts of an affiliated company in insolvency is deductible

A consulting company paid the debts of an affiliated company for which it had provided guarantees. The DGT analyses whether this payment generates a deductible credit right or a direct loss.

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2023-06-20PublishedPublished 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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