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A query was raised regarding whether paying tax debts as a subsidiary liable party of an entity constitutes a capital loss. The Directorate General for Taxes (DGT) has ruled that it does, and it must be recognised in the tax period in which the payment is made.
Cuestión planteada Si puede reflejar una pérdida patrimonial en la declaración del Impuesto sobre la Renta de las Personas Físicas e imputación temporal de la misma.
El pago de la deuda del deudor principal por parte de un responsable subsidiario produce una pérdida patrimonial según los artículos 33 y siguientes de la LIRPF. Esta pérdida debe imputarse al periodo impositivo en que se produzca el pago, siempre que el acuerdo de derivación de responsabilidad sea firme. Al no derivar de la transmisión de elementos patrimoniales, la pérdida se integra en la base imponible general.
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