Skip to content
Back to index
V1199-25 2 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Payments for third party liberation do not constitute patrimonial loss

The consultant asks whether payments made to secure the release of their partner constitute a patrimonial loss for IRPF purposes. The DGT states that, as the payment is for a penal obligation, it is not necessary to assess whether a patrimonial loss exists for the consultant.

The question raised

Existence of a capital loss in the inquirer's Personal Income Tax due to the payment made.

The DGT's ruling

Due to the imprecision in the facts, the inquiry is redirected to payments that could be bonds or civil liability of the convicted person. As the payment obligation is a responsibility of the partner and not of the inquirer, any analysis regarding the existence of a capital loss for the latter in the Personal Income Tax is excluded.

Book your free first meeting