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V2656-15 ·11 September 2015 ·consulta-vinculante Medium impact
Tax

Failure to recover a credit in insolvency does not automatically constitute a patrimonial loss

An creditor asks whether the amount not recovered from an insolvency entity can be considered a patrimonial loss. The DGT responds that a loss only arises when the credit is judicially uncollectible or when the conditions for temporary imputation under article 14.2 of the Personal Income Tax Law are met.

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2015-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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