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V1790-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Non-payment of a credit does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be declared for money invested in a company in liquidation. The DGT responds that non-payment does not automatically result in a loss, but rather requires specific legal circumstances for overdue and uncollected credits.

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2022-07-27PublishedPublished 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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