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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.
Cuestión planteada 1. Si el reintegro de las ayudas y el pago de los intereses de demora tienen la consideración de pérdida patrimonial en IRPF-2025 y si la misma debe integrarse en la base imponible general del impuesto.
El reintegro de ayudas e intereses subsidiados por la descalificación de la vivienda se califica como pérdida patrimonial en el periodo en que se haga efectivo. Los intereses de demora devengados por la descalificación también son pérdida patrimonial en el periodo en que sean exigibles. Estas pérdidas se integran en la base imponible general, compensándose primero con ganancias patrimoniales que no sean renta del ahorro y, si persiste el saldo negativo, con rendimientos e imputaciones de renta no considerados renta del ahorro con el límite del 25%.
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