Skip to content
V2463-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

No automatic loss arises from non-recovery of a credit

The consultant asks whether a patrimonial loss can be recognised for money invested in a company under administration that has not recovered the amount. The DGT responds that non-payment does not automatically result in a loss, but rather requires the occurrence of specific circumstances set out in the regulations for overdue and uncollected credits.

In 6 key points

Lifecycle

2022-11-30PublishedPublished 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