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V2211-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Failure to collect a loan does not automatically create a patrimonial loss

Consultants ask whether a loss can be reflected in personal income tax for a non-collected loan following a judicial ruling. The DGT responds that failure to collect a loan does not automatically result in a patrimonial loss, but rather requires proof of impossibility of collection.

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2019-08-19PublishedPublished 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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