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V1199-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Payments for third party liberation do not constitute patrimonial loss

The consultant asks whether payments made to secure the release of their partner constitute a patrimonial loss for IRPF purposes. The DGT states that, as the payment is for a penal obligation, it is not necessary to assess whether a patrimonial loss exists for the consultant.

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2025-07-02PublishedPublished 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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