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V0987-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Losses from unpaid credits in a bankruptcy procedure are charged to the year when the procedure ends

The consultant asks whether losses from their Afinsa investment should be declared in 2023 or 2024. The DGT responds that, since the creditors' procedure ends without satisfying the credit, the loss is attributable to the 2023 exercise.

The question raised

"Clarify whether the imputation of the losses obtained in Afinsa must be included in the 2023 or 2024 tax return."

The DGT's ruling

Capital losses from overdue and uncollected credits are imputed when any circumstance of Article 14.2 letter k) of the Personal Income Tax Law occurs. In the case of insolvency proceedings, the loss is computed when these conclude without the credit having been satisfied. These losses are integrated into the general taxable base as income not derived from the transfer of assets.

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