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MEDIUM
FISCAL

Payments for third party liberation do not constitute patrimonial loss

V1199-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1199-25
Published
2 Jul 2025

Summary

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.

In 4 key points

Lifecycle

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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