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A company enquired whether it could claim a tax deduction for the non-payment of a loan after its relationship with the debtor ceased. The DGT ruled that it is deductible provided six months have passed since the maturity date and it has been recorded in the accounts.
Cuestión planteada Si una vez que se rompa la vinculación entre ambas entidades, A se podría deducir el importe impagado del préstamo una vez transcurridos más de 6 meses desde el vencimiento de la obligación de devolución del préstamo.
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