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The consultant asks about the tax treatment of a property awarded in a mortgage enforcement procedure where they acted as a guarantor. The DGT states that the transfer gives rise to a capital gain or loss, and that a loss from debt repayment requires exhausting the possibility of recovering it from the debtor.
Cuestión planteada Tratamiento fiscal por el Impuesto sobre la Renta de las Personas Físicas de la adjudicación del local que garantiza el préstamo en un procedimiento de ejecución hipotecaria.
La transmisión del local en ejecución hipotecaria genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de adjudicación y el valor de adquisición. La pérdida patrimonial por la obligación de pago del garante solo se produce cuando jurídicamente se agotan las posibilidades de repercutir el pago al deudor. Estas pérdidas por créditos vencidos y no cobrados pueden imputarse según las circunstancias de la Ley 26/2014, integrándose en la base imponible general.
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