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V1860-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of credit impairment losses depends on accounting records and compliance with Article 13.1 LIS

A company has requested clarification regarding the deductibility in Corporate Tax of an amount for a service invoiced in 2019 that remains unpaid. The DGT explains that deductibility is conditional upon the expense having been recorded in the accounts and the fulfillment of the insolvency criteria provided for by law.

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2023-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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