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V0768-17 27 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Non-payment of a debt does not automatically result in a patrimonial loss

The consultant asks whether patrimonial losses for shares and bonds in companies in liquidation can be recognised. The DGT responds that non-payment does not automatically trigger a loss, and that specific rules apply to credits and shareholdings.

The question raised

Cuestión planteada Posibilidad de computar pérdidas patrimoniales.

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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