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The taxpayer requested clarification on the tax treatment of interest and capital from an unpaid joint venture agreement (cuentas en participación). The DGT ruled that profits constitute returns on movable capital and that the failure to receive payment does not automatically trigger a capital loss.
Question posed: Tax treatment in Personal Income Tax (IRPF) of the amount received and the amounts not received in the final payment (interest and principal).
Los rendimientos obtenidos por la cesión de capitales propios en un contrato de cuentas en participación son rendimientos del capital mobiliario. Su imputación temporal se realiza cuando son exigibles. La falta de pago de la aportación y los beneficios no constituye una pérdida patrimonial automática, sino que requiere que el derecho de crédito sea judicialmente incobrable o que concurra alguna de las circunstancias de imputación para créditos vencidos y no cobrados del artículo 14.2.k) de la Ley del IRPF.
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