Skip to content
Back to index
V1392-15 5 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss of capital cannot be imputed for an uncollected credit without an enforcement procedure

A civil society asks whether it can apply the rule for imputing losses from uncollected credits after winning a contract termination claim. The DGT responds that this is not possible because the legal requirements of letter k) of article 14.2 of the IRPF Law are not met.

The question raised

Given that the defendant has been declared in default (due to failure to appear in the proceedings) and there is no evidence of any assets held by them, inquiry is made regarding the possibility of considering the provisions of the new letter k) of Article 14.2 of Law 35/2006 applicable.

The DGT's ruling

The right of credit against a debtor does not automatically constitute a loss of assets. To impute the loss for an overdue and uncollected credit, one of the circumstances set forth in Article 14.2.k) of Law 35/2006 must occur. The one-year period regarding a judicial proceeding is only applicable if its purpose is the enforcement of the recognized credit, rather than the termination of a contract.

Book your free first meeting