Skip to content
Back to index
V0775-22 11 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss of capital can be claimed for an unpaid loan after one year of judicial enforcement

The taxpayer asks whether the 700 euros not recovered from a loan after a judicial enforcement process can be treated as a capital loss. The DGT confirms this is possible if one year has passed since the start of the judicial enforcement process and the debt remains unpaid.

The question raised

Possibility of imputing in the 2021 Personal Income Tax return a capital loss for the 700 euros not recovered.

The DGT's ruling

Capital losses from overdue and uncollected credits may be imputed when a period of one year has elapsed since the commencement of a judicial enforcement proceeding other than insolvency proceedings, without the credit having been satisfied. In this case, the unrecovered amount constitutes a variation in the value of the assets. As it does not derive from a transfer of assets, it is integrated as general income in the tax base.

Book your free first meeting