Skip to content
V2240-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

To reduce taxable base via bad debts, proof of judicial claim or notary demand is required

A taxpayer asks about the requirements for a notary demand to prove they have attempted to collect an uncollectible debt. The DGT clarifies that the demand must be a notarial act certifying the attempt to deliver the formal notice to the recipient.

In 6 key points

How it affects those involved

Companies seeking to write off bad debts for tax purposes must ensure their collection attempts are formally documented through judicial proceedings or notary requirements to satisfy evidentiary standards.

Lifecycle

2017-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact