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A taxpayer has enquired about how to declare the payment of tax debts incurred as a subsidiary liable party for an entity. The Directorate General for Taxes (DGT) has ruled that such payment generates a capital loss that must be included in the general taxable base.
Cuestión planteada Forma de reflejar en la declaración del Impuesto sobre la Renta de las Personas Físicas del consultante el pago de las referidas deudas.
El pago de la deuda del deudor principal por parte de un responsable subsidiario produce una pérdida patrimonial según el artículo 33 de la LIRPF. Esta pérdida debe imputarse al periodo impositivo en que se realice el pago, siempre que el acuerdo de derivación de responsabilidad sea firme. Al no derivar de la transmisión de elementos patrimoniales, la pérdida se integra en la base imponible general.
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