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V2402-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

Non-payment of a loan does not automatically create a patrimonial loss in income tax

The consultant asks whether the non-payment of a loan to a company in bankruptcy allows a deduction of a patrimonial loss in income tax. The DGT responds that non-payment does not automatically generate a patrimonial loss, as the right to credit continues until it is judicially unenforceable or specific conditions are met.

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2020-07-14PublishedPublished 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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