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V3338-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

Non-payment of a credit does not automatically create a patrimonial loss

The consultant asks whether patrimonial losses can be declared for investments in companies in liquidation and insolvency proceedings. The DGT responds that non-payment does not automatically result in a loss, but must comply with the special rule for temporary imputation of uncollected credits.

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Lifecycle

2019-12-04PublishedPublished 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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