Skip to content
Back to index
V0487-17 23 February 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Non-payment of a credit does not automatically result in a patrimonial loss

The consultant asks whether a patrimonial loss can be declared for a credit against a company in liquidation. The tax authority responds that non-payment does not automatically constitute a loss, but rather requires compliance with the rules on overdue and uncollected credits.

The question raised

Cuestión planteada Posibilidad de computar una pérdida patrimonial por el referido crédito.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact