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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

Cuestión planteada Se pregunta "cómo declarar las pérdidas sufridas, ya que al ser pensionista, por la paga que tengo no estoy obligada a declarar".

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