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V1952-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Loss computation from payments to a promoter requires a credit right and judicially unenforceable status

A taxpayer asks whether a loss can be declared for payments made to a developer of an undeveloped property. The DGT responds that a loss only exists if a credit right is proven and becomes judicially unenforceable under the law.

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2018-07-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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