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V5468-26 ·12 August 2026 ·consulta-vinculante Medium impact
Tax

Deductibility of credit impairment losses and provisions for liabilities depends on related-party status and legal requirements

A company has requested a ruling on whether it can deduct a €530,000 credit impairment loss following the guaranteeing of debts, alongside a €483,900 provision for liabilities. The DGT examines the related-party status with the debtors and the specific conditions required for the deductibility of such provisions.

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2026-08-12PublishedPublished 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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