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A taxpayer inquired whether a loss of 75,022 euros, stemming from payments made to a developer for the purchase of three flats, affects their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responded that a capital loss cannot be established as there is no evidence of the contracts being terminated with the loss of said amounts.
Cuestión planteada Incidencia de la referida pérdida en el IRPF.
Según el artículo 33.1 de la Ley 35/2006, las ganancias y pérdidas patrimoniales son las variaciones en el valor del patrimonio por alteraciones en su composición. En este caso, no se puede afirmar la existencia de una pérdida patrimonial porque no consta que se haya producido la resolución de los contratos de compraventa con la pérdida de las cantidades entregadas.
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