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V5315-16 ·15 December 2016 ·consulta-vinculante Medium impact
Tax

Non-payment by a debtor does not automatically result in a patrimonial loss

The consultant asks whether a patrimonial loss can be declared for unpaid credits of an entity in liquidation. The DGT responds that non-payment does not automatically lead to a loss, but rather requires the character of uncollectability or compliance with special temporary allocation rules.

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Lifecycle

2016-12-15PublishedPublished 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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