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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.
Cuestión planteada Existencia de una pérdida patrimonial en el IRPF.
El pago de la deuda del deudor principal por parte de un responsable subsidiario produce una pérdida patrimonial según el artículo 33 de la LIRPF. Esta pérdida debe imputarse al periodo impositivo en que se realice el pago, siempre que el acuerdo de derivación de responsabilidad haya adquirido firmeza. Al no derivar de la transmisión de elementos patrimoniales, debe integrarse en la base imponible general.
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