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MEDIUM
FISCAL

Loss of a deposit in a judicial auction is deemed a patrimonial loss in income tax

V2136-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2136-25
Published
11 Nov 2025

Summary

A taxpayer lost a deposit made for a judicial auction due to failure to pay the difference within the prescribed period. The DGT determines this constitutes a patrimonial loss to be charged to the tax year in which the deposit is lost.

In 6 key points

Lifecycle

2025-11-11PublishedPublished 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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