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V0669-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Imputation of patrimonial losses from uncollected credits in insolvency proceedings

A pensioner asks how to declare losses from Afinsa investment if no tax return is required. The DGT responds that the loss is attributable to tax year 2023 and that a loss exceeding 500 euros triggers the obligation to declare.

The question raised

It is asked "how to declare the losses incurred, since as a pensioner, due to the amount I receive, I am not required to file a tax return".

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