Back to index
V2423-23 7 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss attributable to credit holder at time of insolvency conclusion

The consultant asks whether a patrimonial loss resulting from the conclusion of Fórum Filatélico's insolvency can be attributed to them after receiving a credit donation from their mother. The DGT responds that the loss must be attributed to the holder of the credit title at the moment the loss occurred, i.e., when the insolvency conclusion judgment was issued.

The question raised

Question posed: Whether, following the judgment of July 21, 2022, declaring the conclusion of the insolvency proceedings, a capital loss may be imputed in their Personal Income Tax return or, conversely, whether it should have been reported by their mother in the 2022 Personal Income Tax return.

The DGT's ruling

The capital loss resulting from uncollected credits within insolvency proceedings is imputed when the proceedings conclude without the credit being satisfied. Said loss must be attributed to the person holding legal ownership of the investment at the time of the conclusion of the insolvency proceedings. If the donation of the credit occurs after the judgment declaring the conclusion of the insolvency proceedings, the loss corresponds to the donor and not to the donee.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact