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The consultant asks whether loans to a company in pre-concursus can be considered a patrimonial loss. The tax authority responds that non-payment does not automatically result in a loss, and that imputation must meet specific legal conditions for overdue and uncollected credits.
Question posed: Given that the company has filed for pre-insolvency proceedings, which may lead to insolvency with the impossibility of recovering its credit, the inquiry concerns its possible consideration as a capital loss.
What is published here, applied to a company or a specific case. The first meeting is free.
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