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V0165-19 25 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Failure to collect a debt does not automatically result in a capital loss

The taxpayer asks whether a loss from an uncollected loan to a company can be offset against gains from the sale of a property. The DGT rules that non-payment does not automatically trigger a capital loss; instead, specific legal circumstances must be met.

The question raised

Cuestión planteada Viabilidad de la compensación.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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