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A query was raised regarding whether payments made to a detoxification centre for a minor child can be considered capital losses. The DGT ruled that these amounts constitute consumption expenses rather than capital losses.
Cuestión planteada Posibilidad de considerar como pérdida patrimonial los importes abonados a un centro de tratamiento de trastornos y desintoxicación de un hijo menor de edad.
Según el artículo 33.1 y 33.5 de la Ley 35/2006, las pérdidas patrimoniales son variaciones en el valor del patrimonio por alteraciones en su composición, excluyendo las debidas al consumo. El pago de gastos de tratamiento para un hijo se configura como un supuesto de aplicación de renta al consumo como gastos familiares. Por tanto, no puede efectuarse su cómputo como pérdida patrimonial.
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