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MEDIUM
FISCAL

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

V1230-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1230-25
Published
4 Jul 2025

Summary

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.

In 5 key points

Lifecycle

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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