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V2196-20 ·29 June 2020 ·consulta-vinculante Medium impact
Tax

A patrimonial loss can be recognised when a creditors' bankruptcy ends due to insufficient active assets

An investor asks whether a patrimonial loss can be declared in 2018 following the conclusion of a creditors' bankruptcy of an intermediary company. The tax authority responds that non-payment does not automatically generate a loss, but rather requires judicial uncollectability under legal provisions.

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2020-06-29PublishedPublished 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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