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V1230-25 ·4 July 2025 ·consulta-vinculante Medium impact
Tax

Transfer of a credit right at a price below nominal may cause a patrimonial loss

An investor asks how to tax in the IRPF the economic loss from selling their credit portfolio on a lending platform. The DGT states that the transfer of a credit right generates a capital gain or loss.

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2025-07-04PublishedPublished 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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