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The consultant asks whether the portion of real estate commission not refunded after withdrawing from a purchase can be considered a patrimonial loss. The DGT responds that this payment constitutes consumption income and not a patrimonial loss.
Cuestión planteada Si el "pago de la comisión de intermediación también tendrá consideración de pérdida patrimonial no derivada de transmisiones patrimoniales al estar estrictamente vinculada con el desistimiento de la compra".
El pago de honorarios a una inmobiliaria por su labor de intermediación en una compraventa frustrada se configura como una renta al consumo del contribuyente. Por tanto, según el artículo 33.5 de la Ley 35/2006, estos honorarios no pueden computarse como pérdidas patrimoniales.
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