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V2321-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

A credit against a company in bankruptcy is not automatically a taxable loss

The consultant asks whether a credit maintained against a company in bankruptcy can be considered a taxable loss. The DGT responds that the credit is not automatically a loss and will only be recognised when it is judicially uncollectible or when the temporary imputation rules of the Income Tax Law are met.

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2015-07-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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