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A query was raised regarding whether the payment of tax debts under joint and several liability can be recorded as a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that payment does not automatically generate a loss, as a right of claim exists against the principal debtor; a loss only occurs once all possibilities for reimbursement have been exhausted under the conditions set by law.
Cuestión planteada Posibilidad de imputar una pérdida patrimonial en la declaración del Impuesto sobre la Renta de las Personas Físicas y, en su caso, periodo impositivo de imputación.
El pago de la deuda por un responsable solidario no constituye una pérdida patrimonial automática debido al derecho de reembolso frente al deudor principal. La pérdida patrimonial se entiende producida cuando jurídicamente se agotan las posibilidades de obtener dicho reembolso. Para su imputación, deben concurrir las circunstancias de créditos vencidos y no cobrados previstas en el artículo 14.2 letra k) de la LIRPF.
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