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V2119-18 ·17 July 2018 ·consulta-vinculante Medium impact
Tax

Non-payment by a debtor does not automatically create a patrimonial loss

The consultant asks whether patrimonial losses from investments in a debtor undergoing insolvency proceedings can be recognised. The DGT responds that non-payment does not automatically result in a patrimonial loss, but rather requires compliance with the criteria of uncollectability or the rules of temporary allocation.

In 6 key points

Lifecycle

2018-07-17PublishedPublished 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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