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The taxpayer raised four queries regarding Personal Income Tax (IRPF): the deductibility of expenses in a rental agreement with a grace period, capital losses resulting from unpaid promissory notes, the refund of withholdings due to the annulment of preferred shares, and the deductibility of tenant debts when selling a property. The Directorate General for Taxes (DGT) ruled that expenses in free property use are not deductible, established the conditions for imputing losses from unpaid loans, and permitted the rectification of tax returns concerning annulled preferred shares.
Cuestión planteada Diversas cuestiones que se transcriben en el cuerpo de la contestación.
En una cesión gratuita de inmueble urbano, el arrendador debe imputar renta inmobiliaria pero no puede deducir gastos. Las pérdidas patrimoniales por créditos impagos se imputan cuando el deudor está en concurso o se cumplen condiciones de la Ley 26/2014. Ante la nulidad judicial de participaciones preferentes, se puede solicitar la rectificación de autoliquidaciones y la devolución de ingresos indebidos, incluso si ha prescrito el derecho. La deuda de inquilinos no afecta al valor de transmisión en la venta de un inmueble, aunque sí puede deducirse como saldo de dudoso cobro en los rendimientos del capital inmobiliario.
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