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V2216-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

A loan against a company in liquidation is not automatically a patrimonial loss

The consultant asks whether a €34,196.64 loan held against a company in bankruptcy can be considered a patrimonial loss. The DGT responds that the existence of the loan does not imply a loss, but a loss arises only when the right to claim is judicially uncollectable under the rules of temporary assignment.

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2015-07-16PublishedPublished 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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