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V1825-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss from credit default cannot be offset against gains from property sales

A married couple inquired whether they could offset a capital loss from an unpaid credit (via a capital increase) against the gain from the sale of a property. The Directorate General for Taxes (DGT) ruled that the loss from the default is included in the general tax base, whereas the gain from the sale is included in the savings tax base, meaning they cannot be offset against each other.

The question raised

Cuestión planteada Si puede compensar en el IRPF correspondiente al ejercicio 2019 la pérdida patrimonial que según manifiestan los consultantes se produciría en la operación de liquidación de la sociedad tras la ampliación de capital por compensación de créditos, con la ganancia patrimonial obtenida en la venta del inmueble.

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