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V1231-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Payment of a subsidiary liability debt results in a capital loss

The consultant asks whether paying tax debts through liability transfer as a subsidiary liable party constitutes a capital loss. The DGT responds that a capital loss does arise at the time of payment, provided the liability transfer agreement is final.

The question raised

Existence of a capital loss for Personal Income Tax (IRPF) purposes.

The DGT's ruling

The payment of the principal debtor's debt by a subsidiary liable party results in a capital loss pursuant to Article 33 of the Personal Income Tax Law (LIRPF). This loss must be attributed to the tax period in which the payment is made, provided that the liability derivation agreement has become final. As it does not derive from the transfer of assets, it must be included in the general taxable base.

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