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The taxpayer asks whether paying a debt under joint and several liability can be treated as a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that payment does not automatically trigger a loss, as a right of credit remains against the principal debtor.
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.
La obligación de pago de un responsable solidario constituye una pérdida patrimonial solo cuando jurídicamente se agotan las posibilidades de obtener el reembolso del deudor principal. Esta pérdida se imputará al periodo impositivo cuando concurra alguna de las circunstancias de la letra k) del artículo 14.2 de la LIRPF, como la eficacia de una quita en un acuerdo de refinanciación o la conclusión de un procedimiento concursal sin satisfacción del crédito.
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