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V2614-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Conditions for the tax deductibility of credit loss provisions under the LIS

A company asks whether it can deduct as an expense losses from uncollectible credits following the death of a debtor and the liquidation of their inherited assets. The DGT responds that deductibility depends on meeting the LIS insolvency conditions and on the expense being recorded in the accounts.

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2025-12-23PublishedPublished 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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