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The consultant asks whether reimbursement of aid and delay interest due to the disqualification of a public protection property is a patrimonial loss for income tax. The DGT confirms that it is, and that it must be included in the general tax base.
Question raised 1. Whether the reimbursement of grants and the payment of default interest are considered a capital loss for IRPF-2025 purposes and whether the same must be integrated into the general taxable base of the tax.
The reimbursement of grants and subsidized interest due to the disqualification of a dwelling constitutes a capital loss in the period in which it is made effective. Default interest accrued due to the disqualification also constitutes a capital loss in the period in which it becomes due. These losses are integrated into the general taxable base, being offset first against capital gains that are not savings income and, if there is a negative balance, against income that is not savings income, subject to a 25% limit.
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