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V1231-18 11 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Losses from uncollected debts cannot be offset against capital gains from savings

A taxpayer inquired whether a debt from an entity in insolvency proceedings could be recorded as a capital loss and offset against gains from the sale of assets. The Directorate General for Taxes (DGT) ruled that such a loss can only be recognised under specific legal circumstances and cannot be offset against gains from the transfer of real estate.

The question raised

Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas y posible compensación de la misma con las ganancias patrimoniales que obtenga por la transmisión de elementos patrimoniales.

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