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V2119-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

No automatic loss of capital on credit default unless IRPF law conditions met

The consultant asks whether the non-payment of a judicially agreed indemnity results in a capital loss for IRPF purposes. The DGT responds that non-payment of a credit does not automatically result in a loss, but must comply with the special temporal imputation rule for overdue and uncollected credits.

In 6 key points

How it affects those involved

Non-payment of a credit does not automatically trigger a capital loss under IRPF; temporal imputation rules must apply for overdue and uncollected credits.

Lifecycle

2023-07-19PublishedPublished 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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