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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether a €41,000 payment for a vehicle not received after suspected fraud can be deducted as a patrimonial loss. The DGT responds that the payment creates a credit right and the loss can only be recognised when specific conditions for overdue and uncollected credits are met.
The tax team reviews your specific situation.
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